STU Inc.'s Financial Overview as of 30 June 2027:

	$
Cash	160,000
Accounts Receivable	500,000
Inventory	600,000
Total Current Assets	1,260,000
Fixed Assets	3,740,000
Total Assets	5,000,000

	$
Current Liabilities	1,000,000
Long-term Debt	2,200,000
Total Liabilities	3,200,000
Equity	1,800,000
Total Liabilities and Equity	5,000,000

Income Statement for the Six Months Ended 30 June 2027:

	$
Sales	5,200,000
Cost of Goods Sold	3,100,000
Gross Profit	2,100,000
Operating Expenses	1,100,000
Operating Profit	1,000,000
Interest Expense	220,000
Net Profit Before Tax	780,000
Tax @ 30%	234,000
Net Profit	546,000

Requirements:

1. Determine the current ratio.
2. Calculate the debt-to-equity ratio.
3. Evaluate the gross profit margin.
4. Compute the operating profit margin.
5. Assess the return on assets (ROA).