The summarized accounts of M$.$ Ltd$.$ for the year ended $31$ March $2022$ and $2023$ are as follows:

$20232022$

Balance Sheet Sh$.000$ Sh$.000$

Investments at cost $16,00016,000$

Land $12,6008,800$

Plant and machinery, at cost $2,2002,000$

Buildings, at cost $18,00010,000$

Stock $13,00011,000$

Debtors $10,0008,000$

Bank $-\_\_\_-\_\_$

$71,80050,400$

Ordinary shares Sh$\mathrm{.}20$ each $10,0008,000$

Share premium $2,8002,600$

Revaluation reserve $4,0005,000$

Profit and Loss Account $5,0005,000$

$10\%$ Debentures $30,00020,000$

Accumulated Depreciation:

Plant and machinery $1,000800$

Building $2,2002,200$

Creditors $12,0008,000$

Proposed dividend $4,0004,000$

Bank $800-\_\_$

$71,80050,400$

Profit and Loss Account:

Sales $40,00040,000$

Cost of Sales $24,00020,000$

$16,00020,000$

Expenses $12,00012,000$

PBIT $4,0008,000$

Dividends $4,0004,000$

$-4,000$

Balance brought forward $5,0001,000$

Balance carried forward $5,0005,000$

Required:

a$).$ In your own assessment, Calculate the ratios that will represent:

$1.$ Profitability

$2.$ Liquidity

$3.$ Efficiency

$4.$ Gearing and

$5.$ Investors interests

b$).$ Give a ratio analysis report to any institution.