ABC Ltd is analyzing the financial ratios for the year ended December 31, 2023. Given the following information:

• Current Assets: $200,000
• Current Liabilities: $100,000
• Total Assets: $500,000
• Total Liabilities: $300,000
• Net Income: $50,000
• Earnings per Share (EPS): $2.50 Calculate the following ratios: a) Current Ratio b) Debt-to-Equity Ratio c) Return on Assets (ROA) d) Return on Equity (ROE) Interpret the results in comparison to industry benchmarks.