Please calculate the ratios.

Bigwig's Income Statement as at 31.3.17 and 31.3.18 Sales Revenue Cost of Sales Gross Profit Expenses Operating Profit Finance Costs Profit before Tax Tax at 20% Profit after tax 2018 Em 567.584 373.486 194.098 143.258 50.840 5.000 45.840 9.168 36.672 2017 Em 510.619 323.512 187.107 176.139 10.968 10.968 2.194 8.774 Bigwig's Statement of Financial position at at 31.3.17 and 31.3.18 2018 2017 2018 Em 2017 Em Em Em 274.400 229.430 ASSETS Non-current Assets Current Assets Inventories Trade Receivables Cash at Bank Total Assets 85.450 85.300 92.007 52.345 65.490 43.222 262.757 537.157 161.057 390.487 250.000 62.157 235.000 25.487 312.157 260.487 CAPITAL AND UABILITIES Equity Ordinary Share Capital (1 shares) 1 Retained Earnings Long-term Liabilities Long-term Borrowings Current Liabilities Trade Payables Total Capital and Liabilities 80.000 145.000 537.157 130.000 390.487 Additional information: Assume that all sales are credit sales. . No dividend is proposed. You are required to: Calculate the key ratios. 2018 2017 :1 :1 :1 Performance Ratios Gross Profit Ratio Net Profit Ratio Return on Shareholder's Funds Liquidity Ratios Current Ratio Quick Ratio Efficiency Ratios Non-current Assets Turnover Inventory Turnover Trade Receivables Turnover Investment Ratios Gearing (Debt/Equity) Earnings Per Share times times times times times times