=+LG 6 P3–27 Complete ratio analysis, recognizing significant differences The CEO of Dinnington Glass Company has approached Anne Hersch, the company’s accountant, for an annual financial checkup. As the first step, Anne and her team have prepared a complete set of ratios for fiscal years 2017 and 2018. She intends to use them to look for significant changes in the company’s situation from one year to the next.