Profitability: 1) Return on capital employed= PBIT/Capital employed Capital employed = Total assets - Current liability= 4822006-4147463=674543 =190148/674543*100-28.18%. 2) Net Profit Margin = (Net Profit / Total Revenue) x 100 58029/145867*100= 39.81%. 3) Gross Profit Margin = (Gross Profit / Total Revenue) x 100 Gross Profit Total Revenue - Cost of Goods Sold = 145,867 77,607= 68260 =68260/145867*100= 46.82%. 4) Assets Turnover = Total Revenue / Average Total Assets Average Total Assets = (4,822,006 + 4,294,080)/2= 4,558,043 = 145,867/4,558,043*100= 3.2% Efficiency: 1) inventory ratio= There is no inventory provided in the financial statements so that we cannot solve this ratio. 2) Receivable Turnover Ratio = Net Credit Sales / Average Accounts Receivable Average Accounts Receivable= (324,213 + 119,260)/2= 221,736.5 = 145,867/221,736.5*100= 65.8%. 3) Accounts Payable Turnover Ratio = Net Credit Purchases/ Average Accounts Payable Average Accounts Payable= (413,031 + 261,743)/2= 337,387 =77,607/337,387=23%.