***Please help me include the graph or the chart

**** Please help me compare the 2021 and 2020 between the Lightning Bhd and Bolt Bhd

b) Ratios for the two companies based upon the financial statements for the pervious year (the year to 31 December 2021) were as follows: Taking into account these ratios and those which you have calculated for the year to 31 December 2022, advise Berani which of the two companies seems to be the better investment. Justify your reasons/advice. - Return on capital emploved Formula = (Net profit before interest / Share capital and Reserve + Long-term Loans) x100% - Return on equity Formula = (Profit after interest, tax and preference dividend/Ordinary share capital and reserves) x100% - Gross profit margin Formula =( Gross Profit / Sale )100% - Net profit margin after tax Formula =( Net Profit / Sales )100% - Current ratio Formula = Current Assets/Current Liabilities - Quick Ratio Formula = Current Assets - Closing Inventory - Prepaid Expenses/Current Liabilities - Asset turnover Formula = Sales / Net assets Inventory holding period in davs Formula =( Average inventory / cost of sales )365 Trade receivable collection period in days Formula = (Average Trade Receivables/Credit Sales) x 365 days Trade payable payment period in days Formula = (Average Trade Payables/Credit Purchase) 365 days Earnings per share Formula =( Profit for the year - Preferred share dividend ) No. ordinary share issued Price earnings ratio Formula = Market price per share/Earnings per share Capital gearing ratio Formula = (Preference share capital + Non-current liabilities )/( Total share capital and reserve + non-current liabilities) 100% Dividend yield Formula = (Dividend per share/Market price per share ) x 100% *Note of Dividend per share Bolt Bhd = Ordinary Dividend paid + Proposed/No. of Ordinary Shares =180,000/6,000,000 =0.03 Lightning Bhd= Ordinary Dividend paid + Proposed/No. of Ordinary Share =600,000/6,000,000 =0.10