1. **Problem Statement:** Calculate the profitability and return ratios for PETGAS for the years 2022 to 2024 using the given financial data. 2. **Formulas Used:** - Net Profit Margin = $\frac{\text{PAT}}{\text{Revenue}} \times 100\%$ - Return on Assets (ROA) = $\frac{\text{PAT}}{\text{Total Assets}} \times 100\%$ - Return on Equity (ROE) = $\frac{\text{PAT}}{\text{Total Equity}} \times 100\%$ 3. **Calculations for 2022:** - Net Profit Margin = $\frac{1758.5}{6160.2} \times 100 = 28.54\%$ - ROA = $\frac{1758.5}{19688.4} \times 100 = 8.93\%$ - ROE = $\frac{1758.5}{13409.8} \times 100 = 13.11\%$ 4. **Calculations for 2023:** - Net Profit Margin = $\frac{1901.0}{6445.4} \times 100 = 29.50\%$ - ROA = $\frac{1901.0}{19319.3} \times 100 = 9.84\%$ - ROE = $\frac{1901.0}{13815.2} \times 100 = 13.76\%$ 5. **Calculations for 2024:** - Net Profit Margin = $\frac{1923.6}{6538.2} \times 100 = 29.43\%$ - ROA = $\frac{1923.6}{18754.7} \times 100 = 10.26\%$ - ROE = $\frac{1923.6}{14238.8} \times 100 = 13.51\%$ 6. **Explanation:** - Net Profit Margin shows the percentage of revenue that is profit after tax. - ROA indicates how efficiently assets generate profit. - ROE measures profitability relative to shareholders' equity. These ratios help assess the company's profitability and efficiency over the years.