Required:A$)$Calculate $($to $2$ decimal places$)$ the following ratios for both years of Loki Industrial Limited: $(1)$gross profit margin; $(2)$Net profit margin; $(3)$current ratio; $(4)$quick ratio;$(5)$inventory turnover $($in days$)($based on average inventory$)$;$(6)$ trade payables payment period $($in days$)$; $(7)$ trade receivables collection period $($in days$).$

Note: Show the Formula in the calculation.$(28$ marks$)$

$($B$)$Based on the ratios calculated in part $($a$),$ comment on the relative performance of Loki Industrial Limited for $2023$ in the following areas: $(1)$profitability$(2)$liquidity; $(3)$operational efficiency of inventory turnover.$(16$ marks$)$

$($C$)$ Investors and lenders are users of the accounting information of Loki Industrial Limited.Briefly explain why both the mentioned parties need the accounting information of the company.$(6$ marks$)$