2023	2022	2021	2020	2019
I. Profitability ratios
Gross margin	34.32%	39.81%	34.09%	37.44%	38.13%
Operating margin	-0.44%	4.86%	-6.25%	3.50%	8.21%
EBT margin	-0.89%	1.94%	-7.99%	3.22%	7.97%
Return on assets	-1.00%	3.31%	-3.44%	3.12%	13.37%
	-1.67%	1.93%	-4.85%	3.23%	12.46%
Return on equity	-7.73%	7.21%	-22.90%	N/A	N/A
	-6.55%	7.93%	-45.80%	N/A	N/A
II. Liquidity/Financial health ratios
Current ratio	1.42	1.27	1.55	1.41	1.96
Financial Leverage	4.36	3.59	4.74	N/A	N/A
Debt-to-equity	2.26	1.68	2.5	N/A	N/A
III. Efficiency ratios
Accounts receivable days	7.95	8.74	9.6	7.04	7.9
	8.64	8.34	8.98	7.52	7.9
Inventory turnover	4.29	3.32	3.71	4.75	4.81
	3.79	3.67	3.95	4.78	4.81
Fixed asset turnover	5.81	5.49	4.86	5.25	5.69
	2.48	2.42	1.77	2.87	5.69
Asset turnover	1.37	1.31	1	1.2	2.06
	1.29	1.26	1.01	1.51	2.06
Net working capital	1,361,000
Total assets	11,386,000
X1	0.12
Retained earnings	2,501,000
X2	0.22
EBIT	(69,000)
X3	-0.01
Market capitalization	3,850,461
Total liabilities	8,772,000
X4	0.44
Sales	15616000
X5	1.37
Z-score	2.07

use reference cells to calculate financial ratios. Additionally,create a balance sheet and income statement in Excel worksheets and write-up and analyze the companys operating performance. (gap inc)