you need to find the cost of capital 2020 and 2021

sorry that is finance question

balance sheet Particulars 2021 2020 2019 2018 2017 2016 Property, Plant and 145,204,170,094.00 1,438,394,456.00 1,075,293,227.00 1,103,983,892.00 1,103,141,831.001,099,632,177.00 Equipment Capital work in 25,150,212.00 104,925,380.00 97,962,811.00 79,550,544.00 progress Right of use assets 852,947,000.00 12,498,014.00 Total Non-Current 146,057,117,094.00 1,476,042,682.00 1,180,218,607.00 1,201,946,703.00 1,182,692,375.001,099,632,177.00 Assets Inventories 54,163,594,289.00 465,110,589.00 489,912,762.00 492,173,544.00 453,676,472.00 279,754,112.00 Accounts Receivable 56,620,423,453.00 758,874,016.00 381,440,117.00 335,483,923.00 294,029,329.00 237,434,100.00 Loans, Advances 14,554,419,817.00 218,758,291.00 288,225,242.00 317,611,929.00 195,991,552.00 73,414,089.00 and Deposits Short Term Loan 6,817,791,000.00 118,902,279.00 141.199,042.00 189,128,550.00 131,603,298.00 - Advance Income Tax 28,897,264,943.00 258,278,341.00 219,010,106.00 235,033,365.00 188,300,873.00 145,488,519.00 Cash and Cash 4,578,160,958.00 28,540,531.00 338,768,201.00 10,456,732.00 33,168,537.00 186,061,130.00 Equivalents Total Current Assets 165,631,654,460.00 1,848,464,047.001,858,555,470.00 1,579,888,043.00 1,296,770,061.00922,151,950.00 TOTAL ASSETS 311,688,771,554.00 3,324,506,730.00 3,038,774,077.00 2,781,834,746.00 2,479,462,436.002,021,784,127.00 Share Capital 221,000,000.00 221,000,000.00 110,000,000.00 110,000,000.00 110,000,000.00 110,000,000.00 Share Premium 1,708,395,698.00 1,708,395,698.00- Revaluation Surplus 384,641,109.22 394,234,714.00 321,098,425.00 390,637,275.00 402,102,104.00 414,170,345.00 Share money deposit - 1,819,395,698.00- Retained Earnings 385,420,972.38 353,018,638.00 312,958,416.00 271,235,608.00 219,781,136.00 174,671,828.00 Tax Exemption 12,119,070.00 12,119,070.00 12,119,070.00 12,119,070.00 12,119,070.00 12,119,070.00 Reserve Total Shareholders' 2,711,576,849.60 2,688,768,120.00 2,575,571,609.00 783,991,953.00 744,002,310.00 710,961,243.00 Equity Long term loan- 4,906, 179.00 10,159,638.00 12,233,093.00 1,128,381,265.00 1,171,953,587.00542,887,304.00 current maturity Deferred Tax Liability 100,804,679.32 105,323,637.00 89,382,174.00 64,385,370.00 49,216,481.00 33,985,350.00 Total Non-Current 105,710,858.32 115,483,275.00 101,615,267.00 1,192,766,635.00 1,221,170,068.00576,872,654.00 Liabilities Short Term 48,397,271.00 125,193,080.00 72,661,571.00 606,601,074.00 375, 173,265.00 217,411,708.00 Borrowings Long term investment-Current 5,148,323.00 4,757,278.00 37,159,787.00 62,398,429.00 12, 107,000.00 298,830,095.00 portion Lease finance- 8,529,470.00 12,498,014.00 current portion Creditors and Other 233,561,641.03 374,444,652.00 248,360,156.00 114,803,223.00 120,662,831.00 27,246,083.00 Payables Accrued Expenses 345,000.00 391,000.00 200,000.00 18,441,181.00 3,254,707.00 186,642,001.00 Dividend Payable 3,618,302.60 2,971,311.00 3,205,687.00 2,832,252.00 3,092,256.00 3,820,343.00 Total Current 299,600,007.63 520,255,335.00 361,587,201.00 805,076,159.00 514,290,059.00 733,950,230.00 Liabilities TOTAL EQUITY 3,116,887,715.55 3,324,506,730.00 3,038,774,077.00 2,781,834,747.00 2,479,462,437.002,021,784,127.00 AND LIABILITIES Net Asset Value 122.70 71.27 67.64 64.63 (NAV) Income statement Particulars Net Sales Revenue 2021 2020 2019 2018 2017 2016 1,993,509,413.00 1,976,503,689.00 1.778,494,735.00 1,421,378,736.00 1,362,704,616.00 1,358,780,759.00 Particulars 2021 2020 2019 2018 2017 2016 Cost of Goods Sold 1,656,092,188.00 1,588,864,171.00 1,266,219,066.00 1,006,514,158.00 964,819,506.00 950,482,909.00 Gross Profit 337,417,225.20 387,639,518.00 512,275,669.00 414,864,578.00 397,885,110.00 408,297,850.00 Administrative 77,832,815.27 83,941,385.26 72,945,827.00 66,196,603.00 63,236,087.00 62,231,916.00 Expenses Selling, Marketing and 64,811,169.51 85,956,428.74 104,666,001.00 87,126,518.00 77,627,795.00 65,084,746.00 Distribution Expenses Profit from Operations 194,773,240.40 217,741,704.00 334,663,841.00 261,541,457.00 257,021,228.00 280,981,188.00 Other Income 12,798,721.00 14,747,361.00 2,025,497.00 3,783,234.00 3,612,009.00 3,069,868.00 Finance Cost 12,091,714.64 5,764,249.00 179,636,872.00 155,820,258.00 153,664,253.00 182,395,625.00 Profit Before Contribution to WPPF 195,480,246.80 226,724,816.00 157,052,466.00 109,504,433.00 106,968,984.00 101,655,431.00 & Welfare Funds Profit perticipation 9,308,583.18 10,796,420.00 7,478,689.00 5,214,497.00 5,093,761.00 4,840,735.00 fund Profit Before Tax 186,171,663.60 215,928,396.00 149,573,777.00 104,289,936.00 101,875,223.00 96,814,696.00 Income Tax Expenses 97,062,933.99 119,889,645.00 83,019,660.00 28,792,363.00 27,317,096.00 26,076,368.00 Profit after Tax for the 89,108,729.59 96,038,751.00 66,554,117.00 75,497,573.00 74,558,127.00 70,738,328.00 Period Earnings Per Share 4.03 4.35 6.05 6.86 6.78 6.43 (EPS)