Question 1 San Bhd manufactures and distributes of glassware in Malaysia. The following ratios are based on its financial statements for the years ended 31 December 2021 /2022. 2021 2022 Gross profit percentage 40% 30% Operating margin 10% 9% Dividend cover 3 times 5 times Interest cover 4 times 6 times Return on shareholder's funds 7% 10 % Trade receivables collection period 60 days 40 days Required: a. State the formula for each of the above ratios. (6 marks) b. Comment on each of the above ratio. (9 marks)