Question 3-(30 marks) * ttt GEMPARZ-Sdn Bhd:-Statement-of-Financial Position-as-at-31st December-2019-(in- thousands) Cash RM50,000 Account Payable- RM22,000+ Account Receivables 56,000 Notes payable 44,000 Inventories 110,000+ Other current liabilities 10,000+ Total Current Assets RM216,000 Total current liabilities RM76,000 Long-term-debt- 110,000+ Net Fixed Assets 24,000 Common Equity 54,0004 Total Assets RM240,000+ Total liabilities & equity RM240,000 1 GEMPARZ-Sdn Bhd -STATEMENT-OF- COMPREHENSIVE-INCOME-FOR-YEAR-ENDED-314 DECEMBER-2019-in-thousands) RM RM t Sales 486,240.00- Cost of Goods Sold 1 t Materiale 216,870.96 Labor 137,020.44 Hegt light and power 20,560.882 Indirect labore 21,580.04 e Depreciation 12,550.30- 408,852.62 e Gross Profit 77,657.38 t Selling expenses 34,780.54 e General and Adminstrative Expenses 9,070.44 Earnings before interest and taxes (EBIT) 33,806.40 Interest Expense 7410.08 t Earning before taxes (EBT) 26,396.32 Taxes (40%) 10,558.53 Net Income 15,837794 e Ratio Sdn Bhd Average Currente 2.oxe (51): Quicke 1.3xe Day sales outstanding* 35.0 days Inventory turnovere 6.7xe Total assets-turnoveree 3.0xe Praft margine 1.20% Return on-Assets L Proft margin 1.20% Return on Assets (ROA) 3.60% Return on-Equity (ROE) 9.00% Total Debt/total Assets 60.00% (20-marks) C)-How-can-management-use-the-DuPont equation to analyze-ways of improving the firm's performance? (10-marks)