Name tyle Limited ( Adapted from Dyson p 245 , 10.9 ) 1 305 EOOO OOO EOOO OOO EDOO DOO Income Statement Statement of Financial Position Sales ( all credit ) 1 900 Fixed Assets ( NBVI Cost of Goods Sold Current Assets Opening stock Inventory Purchases ( all credit ) Trade debtors Less closing stock Less : Current Liabilities Gross Profit Bank overdraft Expenses Trade creditors Net profit Net assets Capital and reserves Ordinary share capital Retained profit Shareholders funds Required ( a ) Calculate the following accounting ratios for the two years 2016 and 2015 respectively Profitability ratios Liquidity and solvency ratios Gross profit margin Current ratio 2 . Net profit margin Acid test ratio Efficiency ratios Returns 3 . Inventory turnover period Return on capital employed2. Net profit margin 7. Acid test ratio Efficiency ratios Returns 3. Inventory turnover period 8. Return on capital employed 4. Receivables settlement period 9. Return on shareholders funds 5. Payable settlement period (4 marks) (b) Comment on: i) the company's performance for the year to 30 June 2016 (3 marks) ii) the limitations of ratio analysis (3 mark