QUESTION $4(25$ marks$)$ Using the Projected Statement of Comprehensive Income and Projected Statement of Financial Position prepared in Questions $2$ and $3,$ respectively, along with any other relevant information from the case study, calculate the following financial ratios for $2026$: $4\mathrm{.}1$ Current Ratio $(2$ marks$)4\mathrm{.}2$ Acid$-$Test Ratio $(2$ marks$)4\mathrm{.}3$ Net Profit Margin $(2$ marks$)4\mathrm{.}4$ Return on Assets $(2$ marks$)4\mathrm{.}5$ Return on Equity $(2$ marks$)4\mathrm{.}6$ Debt$-$to$-$Equity Ratio $(2$ marks$)4\mathrm{.}7$ Interest Coverage Ratio $(2$ marks$)4\mathrm{.}8$ Creditors Collection Period $(4$ marks$)4\mathrm{.}9$ Inventory turnover period $(3$ marks$)4\mathrm{.}10$ Earnings per share $(2$ marks$)4\mathrm{.}11$ Earnings retention ratio $(2$ marks$)$ NB: Where applicable, answers must be rounded to two decimal places. The total interest expense for FYE $2026$ is expected to rise by $6\backslash \%$

Based on the review and discussion, the CFO projected an unfavourable bank balance of R$1837350$ at the end of October $2025.$ He also mentioned that given the loyalty and

support of the shareholders, it is anticipated a dividend of $65$ cents per share will be declared and paid out in the financial year. Established Manufacturers $($Pty$)$ Ltd has an authorised share capital of $800000$ ordinary shares of which $690000$ have been issued.