NOP Inc.'s Financial Overview as of 31 December 2026:

	$
Cash	300,000
Accounts Receivable	400,000
Inventory	500,000
Total Current Assets	1,200,000
Fixed Assets	3,800,000
Total Assets	5,000,000

	$
Current Liabilities	1,100,000
Long-term Debt	1,900,000
Total Liabilities	3,000,000
Equity	2,000,000
Total Liabilities and Equity	5,000,000

Income Statement for the Year Ended 31 December 2026:

	$
Sales	6,000,000
Cost of Goods Sold	3,600,000
Gross Profit	2,400,000
Operating Expenses	1,100,000
Operating Profit	1,300,000
Interest Expense	300,000
Net Profit Before Tax	1,000,000
Tax @ 30%	300,000
Net Profit	700,000

Requirements:

1. Calculate the current ratio.
2. Compute the debt ratio.
3. Evaluate the gross profit margin.
4. Determine the operating profit margin.
5. Assess the return on equity (ROE).