Samuels Ltd had the following financial statements for the year ended 31 December 2019 Statement of Profit or Loss for the Years Ended 31 December for Samuels Ltd: 2018 2019 '000 '000 Sales 1,200 800 less: Cost of Sales 400 250 Gross Profit 800 550 Less: Operating Expenses 450 300 Operating Profit 350 250 less: Interest 50 25 Profit after Interest 300 225 less: Taxation 40 45 Net Profit for the year 260 180 Statement of Financial Position as at 31 December for Samuels Ltd: 2018 2019 Non Current Assets Property, plant & equipment 1,500 900 Current assets Inventory 250 175 Trade Receivables 75 28 Bank 33 358 16 219 Total Assets 1,858 1,119 Equity and Liabilities Share Capital 1 nominal value 1,200 850 Net Profit for the Period 260 180 Non-Current Liabilities Loan 250 25 Current Liabilities Trade Payables 120 50 Interest payable 28 14 Total Equity and Liabilities 1,858 1,119 Interest payable 28 14 Total Equity and Liabilities 1,858 1,119 Required: Calculate five ratios for each year that will help in assessing the profitability, liquidity and gearing of Samuels Limited