$23$

For each ratio listed, identify whether the change in ratio value from the Prior Year to the Current Year is usually regarded as favorable or unfavorable.

$\backslash$table$[[$Ratio$,$Current Year,Prior Year,Change,,$],[1.$ Profit margin,$12,\%,10,\%,],[2.$ Debt ratio,$50,\%,48,\%,],[3.$ Gross margin,$37,\%,44,\%,],[4.$ Acid$-$test ratio,$1\mathrm{.}20,,1\mathrm{.}31,,],[5.$ Accounts receivable turnover,$4\mathrm{.}4,,5\mathrm{.}3,,],[6.$ Basic earnings per share,$$,1\mathrm{.}00,,0\mathrm{.}87,],[7.$ Inventory turnover,$4\mathrm{.}2,,4\mathrm{.}0,,],[8.$ Dividend yield,$4\mathrm{.}3,\%,4\mathrm{.}1,\%,]]$