Sunrise Limited account for three years ended December $31$ is reproduced below.

Ratio $201820192020$

Gross profit margin $\%36\mathrm{.}336\mathrm{.}337\mathrm{.}3$

ROCE $\%24\mathrm{.}124\mathrm{.}518\mathrm{.}8$

Net profit margin $\%12\mathrm{.}913\mathrm{.}412\mathrm{.}4$

Asset turnover times $1\mathrm{.}761\mathrm{.}721\mathrm{.}54$

Gearing ratio $\%14\mathrm{.}822\mathrm{.}421\mathrm{.}6$

Debt ratio $\%19\mathrm{.}533\mathrm{.}031\mathrm{.}9$

Interest cover times $17\mathrm{.}88\mathrm{.}15\mathrm{.}5$

Current ratio ratio $3$:$22.\mathrm{.}8$:$12.\mathrm{.}7$:$1$

Quick ratio ratio $1$:$2$:$11$:$1$:$11$:$1$:$1$

Receivable collection period $($days$)475465$

Inventory turnover period $($days$)158172184$

Payable payment period $($days$)354246$

a$)$ Identify FIVE areas requiring further investigation, including references to other

pieces of information which would compliment your analysis of the performance

of Sunrise Limited.