2019 71.1% Gross Profit Margin 2020 77.3% Industry 65% 55% Net Profit Margin Current Ratio Quick Ratio Receivables Collection Period 50.6% 1.7 1.51 107days 47.3% 1.3 0.9 106days 68days Earnings Per Share 0.8 0.9 0.5 Price Earnings Ratio Dividend Yield 3.1 times 4.8% 3.7 times 5.45% 6.5times 3.2% Prepare a report to the management on the following category of the ratios based on the information above: (i) Profitability (11) Efficiency (111) Liquidity (iv) Investor's Ratio