Qi Shakermaker ple, a children's toy manufacturer and retailer, has released its financial information for the last accounting year. Sm Sm 2284 Revenue 8.466 Non-current assets Cost of sales 5.432 Qument assets Gross profit 3,034 Inventories Operating costs 2907 Receivables Operating profit 127 Cash Figure 1. Income Statement for last financial yea Current liabilities Payables 1,566 154 016 Long-term liabilities 404 Net assets 2139 Total Equity 2 139 Figure 2 - Balance Sheet as of year end Activity: In order to assess its financial performance for the period, calculate its gross profit margin, profit from operations margin operating profit margin) and ROCE over the year Your workings: Gross profit margin: Profit from operations margin (operating profit margin): ROCE