Analysis

Please explain why the ratio moved over the last three year (numerator bigger; nominator lower; or both, etc) Explain in depth.

Pick a ratio that has a pattern from Delta Airlines and Southwest Airlines, compare both ratios and tell me why we see the changes. Include table or graph to illustrate your explanations

Southwest Airlines	Year	Year	Year
Account receivable turnover	2015	2016	2017
Sales/account receivable	44.05	35.74	0
Current ratio
Current ratio= CA/CL	0.54	0.66	0.7
Debt to equity ratio
Debt/Equity	1.9	1.76	1.41
Profit margin in %
Net income/sales	0.12	0.12	0.18
Return on Investments
(Investment revenue-Investment cost)/Investment Cost %	0.006	0.015	0.02

Delta Air Lines	Year	Year	Year
Account receivable turnover	2015	2016	2017
Sales/account receivable	20.15	19.20	17.35
Current ratio
Current ratio= CA/CL	0.52	0.49	0.42
Debt to equity ratio
Debt/Equity	3.90	3.17	2.83
Profit margin in %
Net income/sales	11.12	11.03	8.67
Return on Investments
(Investment revenue-Investment cost)/Investment Cost %	26.02	22.63	15.40