From this financial statement analysis and valuation, I got the answer following these; But I dont know all those adjusted number derived from where: could you help me find out where and how are these adjusted number coming from;

RNOA $0\mathrm{.}186=5,049,831/0\mathrm{.}5*(29,072,025+25,214,339)$

FLEV $0\mathrm{.}482$ This is the sum of NFO in $2022$ & $2021$ divided by the sum of equity in the two years $$ averages also allowed

$=(8,294,624+9,365,091)/(20777401+15849248)$

Net borrowing rate $($NBR$)0\mathrm{.}063$ This NFEAT $($see below$)/$average NFO

$=557907\mathrm{.}48/0\mathrm{.}5*(8,294,624+9,365,091)$