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(B) (9 marks) Companies A and B are both involved in retailing business. The following information is extracted from the respective company for the year ended 30 September 2020: Sales Profit before tax Capital employed A B (RM'000) (RM 000) 50,000 200,000 10.000 10,000 50.000 40,000 You are required to : (a) Calculate (to 2 decimal places) the following ratios for each of the companies: (1) ROCE %) (2 marks) (11) Profit margin (%) (2 marks) (111) Asset turnover (no. of times) (2 marks) (b) Comment on the financial performance of the two companies based on the ratios calculated above. (3 mark