Based on the below information:

Liquidity Ratio		2013-12	2014-12	2015-12	2016-12	2017-12
1	Current Ratio = CurrentAssets / Current Liabilities	0.826892	0.818622	0.789666	0.86939	0.815876
2	Quick Ratio = ( Cash and equivalents + receivables)/ current liabilities	0.526964	0.504773	0.436861	0.525862	0.49807
3	net working capital-to-sales ratio = (Current Assets - Current Liabilities)/ Sales	-0.0295	-0.02975	-0.04375	-0.02846	-0.04485
Operating performance ratio
1	Days of Sales in Inventory = 365/ Inventoryturnover	17.71466	19.41963	28.73953	30.66475	34.03286
2	Days of Sales in Receivables = 365/ receivable turnover	28.75343	25.94051	27.9565	35.7206	39.39461
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Profitability ratios
1	Gross Profit Margin = Gross profit / sales	0.21002	0.204603	0.204911	0.178914	0.231589
2	Operating profit margin = operating profit / sales	0.137156	0.131731	0.08585	0.038526	0.081274
3	Net profit margin = Net profit / sales	0.077417	0.082516	0.062238	0.035863	0.083108
Return on Investment ratios
1	Basic Earning Power ratio = EBIT / Total assets	0.166432	0.148547	0.066151	0.025497	0.055278
2	ROA = Net Income / Total assets	0.093942	0.093049	0.047957	0.023735	0.056526
3	ROE = Netincome/ Shareholder equity	0.187238	0.186469	0.094549	0.046855	0.105015

How liquid is the company?

Is management generating substantial profit on the company's assets?

If management of the company would like to improve the company's financial performance, what should the management do?