What is benchmark ratios? how to calculate that?

income statement is

Sales revenue

Cost of sales

Gross Profit

Wages and salaries Rental expenses Depreciation Equipment

Operating Profit

Interest Expense Income tax expense Net Profit Dividend Transferred to retained earnings

Balace sheet structure is

ASSETS

Cash at bank

Accounts receivable

Inventory

Prepaid rental expenses

Equipment

Accumulated depreciation equipment Patent Total Assets

LIABILITIES AND EQUITY

Accounts payable Wages and salary payable

Bank loan Share capital

Retained earnings

Total Liabilities and Equity