The financial statements of BB company are given below :

BB Company
Income statement (2023)

Sales	Tk. 80,00,000
Cost of goods sold	Tk. 52,60,000
Gross profit	Tk. 27,40,000
Selling and administrative	Tk. 15,00,000
Operating profit	Tk. 12,40,000
Interest expenses	Tk. 1,40,000
Income before tax	Tk. 11,00,000
Tax expenses	Tk. 4,40,000
Net income	Tk. 6,60,000

Statement of Financial Position

	2023	2022
Cash	Tk. 2,00,000	Tk. 50,000
Accounts receivable	Tk. 12,00,000	Tk. 9,50,000
Inventory	Tk. 18,40,000	Tk. 15,00,000
Total current assets	Tk. 32,40,000	Tk. 25,00,000
Fixed assets	Tk. 32,00,000	Tk. 30,00,000
Total assets	Tk. 64,40,000	Tk. 55,00,000

Accounts payable	Tk. 8,00,000	7,20,000
Bank loan	Tk. 6,00,000	1,00,000
Total current liabilities	Tk. 14,00,000	8,20,000
Bonds payable	Tk. 9,00,000	10,00,000
Total liabilities	Tk. 23,00,000	18,20,000
Common stock (1,30,000 share)	Tk. 3,00,000	3,00,000
Retained earnings	Tk. 38,40,000	33,80,000
Total liabilities & equity	Tk. 64,40,000	Tk. 55,00,000

Note: The common share are trading in the stock market for Tk. 40 each.
Required : Calculate the following ratio for 2023 :

(i) Current ratio
(ii) Quick ratio
(iii) Leverage ratio
(iv) Average collection period
(v) Time interest earned ratio
(vi) Return on equity ratio
(vii) Price earning ratio.