The following are key extracts from the financial statements and market data of Harding Plc and Bradley Plc for financial years ending 31st of December 2020 and 2021

	Harding Plc		Bradley Plc
	2020 (000)	2021 (000)	2020 (000)	2021 (000)
Revenue	32,760	166,320	1,134,000	1,197,000
Cost of Sales	13,860	65,620	756,000	793,800
Gross profit	18,900	100,800	378,000	403,200
Operating profit	-44,100	15,120	151,200	201,600
Interest expenses	-2,520	-10,080	-25,200	-37,800
Profit for the year	-46,620	5,040	126,000	163,800
Trade receivables	3,780	23,940	31,500	37,800
Inventory	7,500	17,400	105,000	119,200
Cash	45,360	75,600	63,000	75,600
Trade payables	6,300	22,680	151,200	189,000
Long term loan	5,040	44,100	315,000	504,000
Share capital (10p)	6,300	31,500	315,000	378,000
Retained Earnings	8,820	13,860	25,200	132,300
Dividends (total payout)	0	0	37,800	56,700
Share price (pence per share)	25	126	844	819
Cash from operations	2,520	7,560	-44,100	-63,000

A) Calculate the ROCE, quick ratio, receivable period (days), inventory period (days), payable period (days) for Harding Plc and Bradley Plc

B) Using the info provided by these ratios and adopting the perspective of a supplier analyst, evaluate the performance of Harding Plc and Bradley Plc. In the answer please also discuss what further information you might seek to support your decision.