The Finance Manager at LS Luxury Candles Ltd has already correctly calculated the following ratios:

$30/09/202230/09/2021$

Profitability ratios

Gross profit margin $38\mathrm{.}1\%40\mathrm{.}3\%$

Operating margin $7\mathrm{.}6\%10\mathrm{.}9\%$

Return on capital employed $($ROCE$)11\mathrm{.}13\%12\mathrm{.}17\%$

However, the Managing Director is unsure how to interpret them and would also like to see some additional ratios for the company.

You are required to:

a$)$Calculate the following ratios for both $2021$ and $2022.$ Please show your workings.

i$)$Inventories Turnover Period $($Inventory Days$)$

ii$)$Current Ratio

iii$)$Capital Gearing Ratio

iv$)$Interest cover