Statement of Comprehensive Income Sales Operating profit Statement of Financial Position Current assets Current liabilities Non-current assets Current ratio Company X Conservative R 4 500 000 540 000 3 600 000 1 350 000 2 700 000 2.67:1 Company Y Moderate R 4 500 000 540 000 3 000 000 1 650 000 2 700 000 1.82:1 Company Z Aggressive R 4 500 000 540 000 2 250 000 2.025 000 2 700 000 1.3.1 Calculate the return on net assets of all three companies (expressed to two decimal places). 1.3.2 Comment on the return associated with Company Z (from your calculations in question 1.3.1) as well as the risk 1.11:1 (4 marks)