The following information about MasterMachines Ltd for the financial year ended $31$ December $2022$ is available:

Gross profit

$R606424000$

$R360796000$

Net profit

R$360796000$

Gross profit margin

$61,35\%$

Current assets

R$1379568000$

Non$-$current assets $($including value of warehouses

R$1620984000$

purchased$)$

Total liabilities

R$1444541000$

Long$-$term debt $($including current portion$)$

R$659900000$

Retained earnings

R$56011$

Additional information:

The company has an issued share capital of $150$ million ordinary shares.

The current $(2022)$ market price per share is $1400$ cents.

The dividend per share is $80$ cents.

Calculate the Net profit margin of MasterMachines Ltd for the financial year ended $31$ December $2022?$

$($a$)61,35\%$

$($b$)36,50\%$

$($c$)59,47\%$

$($d$)40,48\%$