L & S are importer and retailer of vegetable oils. Extracts from the financial statements for this year and last are set out below: Income Statements for the years ended September 30: XXXXXXXXXXRs in...

L & S are importer and retailer of vegetable oils. Extracts from the financial statements for this year and last are set out below: Income Statements for the years ended September 30: 2020 2019 Rs in 000 Rs in 000 Sales 2,160 1,806 COGS (1,755) (1,444) Gross Profit 405 362 Operating Expenses (260) (198) Operating Profit (EBIT) 145 164Interest Expense(130) (108) Income Tax Expenses (6) (3)Net Profit 9 53 Statement of Financial Position as of September 30:2020 2019 Rs in 000 Rs in 000 Assets Non-Current Assets Property Plant & Equipment 78 72 Current Assets Inventories 106 61 Trade Receivables 316 198 Cash 0 6 Required: Calculate the following ratios for 2019 and 2020 along with comment on performance.Return on Assets