Q$1.$ Evaluate Britannia's Financial performance and operational efficiency for $2021-22$ relative to $2020-21,2019-20$ by analyzing the appropriate ratios from the following and decide whether it is worth to invest your money in its equity shares:

$\backslash$table$[[,$Mar $\text{'}22,$Mar $\text{'}21,$Mar $\text{'}20],[$Operating Profit Margin$(\%),15\mathrm{.}57,19\mathrm{.}1,15\mathrm{.}89],[$Gross Profit Margin$(\%),14\mathrm{.}15,17\mathrm{.}59,14\mathrm{.}29],[$Net Profit Margin$(\%),10\mathrm{.}78,14\mathrm{.}18,12\mathrm{.}09],[$Return On Capital Employed$(\%),44\mathrm{.}12,46\mathrm{.}8,32\mathrm{.}94],[$Retum On Net Worth$(\%),59\mathrm{.}6,52\mathrm{.}95,32\mathrm{.}1],[$Current Ratio,$0\mathrm{.}82,0\mathrm{.}9,1\mathrm{.}15],[$Quick Ratio,$0\mathrm{.}83,0\mathrm{.}95,1\mathrm{.}2],[$Debt Equity Ratio,$0\mathrm{.}97,0\mathrm{.}59,0\mathrm{.}35],[$Long Term Debt Equity Ratio,$0\mathrm{.}28,0\mathrm{.}21,0\mathrm{.}18],[$Interest Cover,$15\mathrm{.}41,23\mathrm{.}66,25\mathrm{.}2],[$Total Debt to Owners Fund,$0\mathrm{.}96,0\mathrm{.}59,0\mathrm{.}35],[$Inventory Tumover Ratio,$10\mathrm{.}34,12\mathrm{.}04,15\mathrm{.}65],[$Debtors Tumover Ratio,$47\mathrm{.}98,45\mathrm{.}48,32\mathrm{.}46],[$Fixed Assets Turnover Ratio,$6\mathrm{.}58,5\mathrm{.}08,4\mathrm{.}74],[$Dividend Payout Ratio Net Profit,$117\mathrm{.}68,152\mathrm{.}35,30\mathrm{.}98]]$

$[10$ Marks$][$CO$1,$ L$5]$