A higher value of return on invested capital indicates that the company is capable of generating higher profitability, while a lower value indicates that the company is generating lower earnings and lower profitability. Therefore, from From the bar chart we know that HupSeng is able to generate high profitability compared to other two companies with the highest value of return on invested capital, 28.03% compared to the other two companies. For Hwa Tai, which has a return on invested capital of -2.86%, this shows that Hwa Tai was generating a loss of business and lower profitability than other two companies. For London Biscuits, which has a return on invested capital of 7.30%, it means that London Biscuits manages to generate profits but lower than HupSeng and has a higher profitability than Hwa Tai but lower than HupSeng. This is because London Biscuits' return on the value of invested capital is between HupSeng and Hwa Tai. cost of goods sold. (Deb Katula, 2013) It functions as the main source to pay for additional expenses and future savings. Formula Gross Profit Margin = (Gross Profit Margin Profit)/Revenue×100NOTE: Gross Profit = Revenue – Cost of Goods Sold (COGS)Business Calculation InterpretationHwa Tai = (66,446,623-49,501,691)/66,446,623 100=16,944,932/66,446,6230 X 100= 25.50% Hwa Tai's gross profit margin is 25.50%. Therefore, the company earned a gross profit of RM25.50 for every RM100 of revenue generated before paying operating expenses. HupSeng = (247.818.145-159.924.152)/247.818.145 X 100=87.893.993/247.818.1450 ..ds and creditor funds.Formula=(long-term loans+preference shares)/(common stock capital+reserves+preference shares+long-term loans)× 100Interpretation of corporate calculationHwa Tai [1,108,652/(40,042. 400+1,108,652)]×100= 2.69% The calculation shows the debt ratio of Hwa Tai Industries Berhad is 2.69%.HupSeng [7,957,511/(60,000,000+7,957,511)]×100= 11.71% This shows that the gearing ratio of HupSeng Industries Berhad is only 11.71%.London Biscuits [78,517,259/(277,207,041+78,517,259)]×100= 22.07% The calculation shows that the gearing ratio of London Biscuits Berhad is 22, 07% Compare and Comment From the bar chart above, we can know that the gear ratio of Hwa Tai Industries Berhad is only 2. 69%, it is the lowest compared to other two companies. This means that the company's financing from the creditors' fund is low and the risk of financial problems is low.