?Nilma Limited presented the following annual financial statements for $2023$:

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Statement of comprehensive income for the year ended $31$ ?December $2023$ ?

? R

Sales $($all credit$)7700000$ ?

Cost of sales $6500000$ ?

Gross profit $1200000$ ?

Operating expenses $900000$ ?

Operating profit $300000$ ?

Interest expense $152000$ ?

Profit before tax $148000$ ?

Tax $60000$ ?

Profit after tax $88000$ ?

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Statement of changes in equity for the year ended $31$ ?December $2023$ ?

? R

Dividends for the year $44000$ ?

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Statement of financial position for as at $31$ ?December $2023$ ? R

Assets

Non$-$current assets $722000$ ?

Inventories $1672000$ ?

Accounts receivable $804000$ ?

Cash $104000$ ?

?$3302000$ ?

Equity and liabilities

Ordinary share capital $920000$ ?

Retained earnings $452000$ ?

Long$-$term loan $(18\%)850000$ ?

Accounts payable $350000$ ?

Other current liabilities $730000$ ?

?$3302000$ ?

?

?

$1$ ?

?

Required:

$1\mathrm{.}1$ ?Use the information provided to calculate the following ratios for $2023($Where

applicable, round off answers to two decimal places$)$:

?$1\mathrm{.}1\mathrm{.}1$ ?Operating margin $(3)$ ?

?$1\mathrm{.}1\mathrm{.}2$ ?Debtor collection period $(3)$ ?

?$1\mathrm{.}1\mathrm{.}3$ ?Return on assets $(3)$ ?

?$1\mathrm{.}1\mathrm{.}4$ ?Return on equity $(3)$ ?

?$1\mathrm{.}1\mathrm{.}5$ ?Earnings retention ratio $(3)$ ?

?$1\mathrm{.}1\mathrm{.}6$ ?Acid test ratio $(2)$ ?

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$1\mathrm{.}2$ ?Evaluate the following ratios:

?

? $20232022$ ?

?$1\mathrm{.}2\mathrm{.}1$ ?Return on capital

employed

$13\mathrm{.}5\%21\mathrm{.}18\%(3)$ ?

$1\mathrm{.}2\mathrm{.}2$ ?Current ratio $2\mathrm{.}39$:$12\mathrm{.}33$:$1(3)$ ?

$1\mathrm{.}2\mathrm{.}3$ ?Debt to assets $58\mathrm{.}45\%54\mathrm{.}80\%(2)$