According to the following ratios and results, how has the retail company ABC performed in the last two years? Give a detailed comparison based on the above six broad categories: Solvency, Activity, and Financial Leverage. Analyze the above ratios based on every stakeholder: Creditors, Shareholders, Management, and Employees.

For example- For the Liquidity Ratio, compare each of the three ratios under the Short-term solvency for the two years. Also, comment on which stakeholder is concerned most about liquidity and why. A high CR and a low Quick ratio mean a high percentage invested in Inventory which again depends on the nature of the business. The creditors value liquidity a lot as their interest payments depend on it. Depending on the kind of operation, different firms need an extra level of liquidity. For example, which type of company needs more liquidity-Manufacturing or Trading? Use the same approach for each category and analyze each category concerning the stakeholders.

SHORT-TERM SOLVENCY:

Current Ratio	=	Total Current Assets	/	Total Current Liabilities	=	RESULTS
2020	=	$ 11,542	/	$ 8,763	=	1.32
2021	=	$ 12,637	/	$ 9,196	=	1.37
Quick Ratio	=	Quick Assets	/	Total Current Liabilities	=	RESULTS
2020	=	$ 6,127	/	$ 8,763	=	0.70
2021	=	$ 6,909	/	$ 9,196	=	0.75
Cash Ratio	=	Cash and Cash Equivalents + Short term investments	/	Total current Liabilities	=	RESULTS
2020	=	($ 1,668+269) 1,937	/	$ 8,763	=	0.22
2021	=	($ 1,976+464) 2,440	/	$ 9,196	=	0.27

Thanks a lot for your answer.