From the information given, you are required to answer the following questions.

a. For both years, compute the following:

i. Return on equity (3 Marks)

ii. Return on assets (3 Marks)

iii. Inventory turnover (3 Marks)

iv. Average collection period (3 Marks)

v. Accounts receivable turnover (3 Marks)

b. Based on your computation in part (a) interpret and compare the performance of BRB for the year 2022 and the year 2021 based on the following categories of ratio:

i. Asset management (6 Marks)

ii. Profitability (4 Marks)

The financial statements for Bunga Rotan Berhad (BRB) are provided below: Income Statement For the financial year ended 31st December, (in RM'000) Statement of Financial Position As at 31st December (in RM'000)