Pfizer Inc. reports the following data for its Pharmaceutical segment for the year ended December 31, 2023:

Income Statement

• Sales revenue: $100,000,000
• Cost of goods sold: $40,000,000
• Gross margin: $60,000,000
• Operating expenses:
  • R&D expenses: $20,000,000
  • Administrative expenses: $10,000,000
• Operating income: $30,000,000
• Nonoperating items:
  • Interest expense: $2,000,000
  • Loss on foreign currency transactions: $500,000
• Net income: $27,500,000

Balance Sheet

• Assets:
  • Cash: $10,000,000
  • Accounts receivable: $8,000,000
  • Inventory: $12,000,000
  • Property, plant, and equipment: $30,000,000
• Total assets: $60,000,000
• Liabilities:
  • Accounts payable: $3,000,000
  • Short-term loans: $5,000,000
  • Long-term debt: $15,000,000
• Stockholders' equity: $37,000,000
• Total liabilities and stockholders' equity: $60,000,000

Requirements:

1. Calculate the gross profit margin.
2. Determine the operating profit margin.
3. Compute the return on equity (ROE).
4. Calculate the current ratio.
5. Find the times interest earned ratio.