(3-2) (3-3) Financial ratio analysis is conducted by managers, equity investors, long-term creditors, and short-term creditors. What is the primary emphasis of each of these groups in evaluating ratios? Over the past year, M. D. Ryngaert & Co. has realized an increase in its current ratio anda drop in its total assets turnover ratio. However, the company's sales, quick ratio, and fixed assets turnover ratio have remained constant. What explains these changes? Profit margins and turnou (3-4)