Shakermaker ple, a children's toy manufacturer and retailer, has released its financial information for the last accounting year. Revenue Cost of sales Gross profit Operating costs Operating profit Figure 1- Income Statement for last financial year Em 8,466 5,432 3,034 Your workings: Gross profit margin: ROCE: 2,907 127 Non-current assets Current assets Inventories Receivables Cash Current liabilities Payables Long-term liabilities Net assets 9m 2,284 Profit from operations margin (operating profit margin): 1,555 154 466 1,916 404 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 2,139 Total Equity 2,139 Figure 2-Balance Sheet as at year end