The condensed financial statements of the Lavender Companies, Inc. for the years ended June 30, 2021 and 2020 are presented as follow:

Lavender Companies, Inc Balance Sheets June 30 (in millions)

	2021	2020
Assets Current assets Cash and cash equivalents Account Receivables (net) Inventories Prepaid expenses and other current assets Total current assets Property, plant and equipment (net) Investments Intangibles and other assets Total assets	RM546.9 624.8 544.5 211.4 1,927.6 580.7 30.3 877.9 RM3,416.5	RM346.7 580.6 630.3 181.3 1,738.9 528.7 41.0 910.2 RM3,218.8
Liabilities and Stockholders' Equity Current liabilities Long-term liabilities Stockholders' equity – common Total liabilities and stockholders' equity	RM959.6 635.0 1,821.9 RM3,416.5	RM856.7 650.0 1,712.1 RM3,218.8

Lavender Companies, Inc Income Statements For the year ended June 30 (in millions)

	2021	2020
Revenues Cost and expenses Cost of goods sold Selling and administrative expenses Interest expense Total costs and expenses Pretax income Income taxes Net income	RM4,751.5 1,273.4 3,133.6 17.6 4,424.6 326.9 114.4 RM212.5	RM4,682.1 1,226.4 2,947.6 26.7 4,200.7 481.4 174.0 RM307.4

Analyse Lavender's financial statements. Include computation of the following ratios for 2020 and 2021 and comparisons of these ratios in your discussion.

1. Current ratio
2. Inventory turnover (Inventory on June 30 2019 was RM546.3)
3. Return on assets (Assets on June 30 2019 were RM3,043.3)
4. Return on common stockholders' equity
5. Debt to total asset ratio