The following are financial statements of Yoyo Express Plc for the financial ended $31$ March $2021$ and $2022.$ Income Statement for the year ended $31$ March

$2022($RM$)2021($RM$)$

Net Sales $1,242,500992,800$

$(-)$ Cost of goods sold $(826,000)(650,000)$

Gross Profit $416,500342,800$

$(-)$ Operating expenses $(297,000)(258,000)$

Net profit before interest and tax $119,50084,800$

$(-)$ Interest expenses $(22,000)(18,000)$

Net profit before tax $97,50066,800$

$(-)$ Tax $(29,800)(16,000)$

Net income $67,70050,800$

Dividend $(25,000)(15,000)$

Retained earnings $42,70035,800$

Statement of Financial Position for the Year ended $31$ March

ASSETS $2022($RM$)2021($RM$)$

Non$-$Current Assets

Properties, plants and equipment $($net$)520,000430,000$

Intangible assets $18,00015,000$

Total non$-$current assets $538,000445,000$

Current Assets

Inventories $125,000112,000$

Account receivables $($net$)128,50098,000$

Cash $29,00018,500$

Total current assets $282,500228,500$

TOTAL ASSETS $820,500673,500$

LIABILITIES AND EQUITY

Account payables $97,00061,000$

Other current liabilities $48,00037,700$

Long term loan $285,000232,000$

Equity shares $(20,000$ unit$)75,50075,500$

Retained earnings reserve $315,000267,300$

TOTAL LIABILITIES AND EQUITY $820,500673,500$

$$

Additional information:

$1.80\%$ of net sales was credit sales.

$2.$ Market value of each share is RM$4\mathrm{.}50$ in $2022$ and RM$3\mathrm{.}25$ in $2021.$

Required:

a$)$ Calculate the following ratios for the financial year ended $2022$ and inteprete the ratios. $($Note: Round up the answers to two decimal points$).$

i$.$ Current ratio

ii$.$ Acid test ratio

iii. Inventories turnover ratio in days

iv$.$ Accounts receivables turnover ratio in days.

v$.$ Account payables turnover in days

vi$.$ Net trade cycle

vii. Net profit margin

viii. Return on operating assets

ix$.$ Return on equity

x$.$ Earning per share

xi$.$ Price per earning ratio

xii. Dividend payout ratio

xiii. Total debt to equity ratio

xiv. Total debt to total assets ratio