Analyze and interpret the companys performance in related to short term solvency considering each year

2017 2019 Current Ratio .851 2019 2017 165,525 2018 94,810 120,209 208.840 104,834 204,273 0.464133782 Cash Ratio 0.800256237 0.618078034 2018 2019 ART in Days 100.799 108.171 2017 52.088 480.14 100.102 IT in Days Operating Cycle 55.770 156.589 45.862 154.033 2019 2017 372,376 CA 360,267 2018 341,359 204,273 137,086 194,634 206,840 165,536 Working Capital 165,833 2019 2017 870,965 Sales 835,878 2018 596.009 165,536 137,086 Beg-WC 158,841 137,086 End-WC Average WC 165,536 182.188 5.37 151,311 165,633 151,380 4.201 Sales to working Capital Sales Beg Trade End Trade Average AR Accounts Receivables Turnover 2017 870,965 109,692 138.893 124,292 7.007 2018 596,009 138.893 190,297 164,595 3.621 2019 635.878 190,297 186,599 188.448 3.374 2017 Sales Beg Trade End Trade Average AR Accounts Receivables Turnover in days 870.965 109.692 138,893 124,292 52.088 2018 596,009 138.893 190,297 164,595 100.8 2019 635,878 190,297 186,599 188,448 108.17 2017 2019 COGS 2018 404,127 70,630 52,866 411,979 52,866 554,672 75,298 70,630 72,964 Beg-Iny. End-Iny 50,663 Average Inv 61,748 51,764 48.014 55.77 45.862 Inventory Turnover in Days 2017 2018 2019 CA 373,376 341,359 360,267 Inventory 70,630 52,866 50,663 CL 206,840 204,273 194,634 Acid-Test Ratio 1.459 1.492 1.591 2017 2018 2019 CA 372,376 341,359 360,267 CL 206,840 204,273 194,634 Current Ratio 1.8 1.671 1.851