QUESTION 5 Calculate the following ratios for 2021 and in each case state whether there has been an improvement or deterioration in the ratio. Express the answers to the relics to two cecimal places. The ratios for 2020 are provided in brackets 5.1 Operating profit margin (2000: 12.49%) 5.2 Trade receivables average number of days (2000: 0965 days) 5.3 Return on capital employed (2020: 13.97%) 5.4 Current ratio (2020: 1.48:1) !!!!!!! (3 marks) (3 marks) (3 marks) (3 marks) (3 marks) (2 marks) 5.7 Inventory average number of days 12020. 75.32 days)) (3 marks) 5.5 Atic test ratic 12020: 098:1) 5.6 Interest cover raio (2020. 1.31 Smes) INFORMATION Extracts of the financial statements of Lindsay Limited as al 31 December 2021 are as follows. Sales (acc) R 5030 DCO Cost of sales 5750 000 Operating pruit Profit before interest and tax 350 000 Interest expense 120 000 Profit before tax Company tax Non-cument ass Cumentassels Shareholders' equity Non-cumenta Current liebillies *Note: Current assets include the following: 230000 64400 1450000 3270 000 1950 000 1250 DCO 1190 000 31 December 2021 31 December 2020 Inventory R200 000 R600 000 Trace receivables R1 700 000 R1 500 000