Based on this financial statement above, What could be happening to the cash and owners equity of the business store?

PROFITABILITY RATIOS Industry trends Gross Profit Margin 23.6% 26% Net Profit Margin 2.5% 3.5% Return on Assets 21.3% 18% Return on Equity -133.9% 20% LIQUIDITY RATIOS 2. Current ratio 0.80 1.3 Quick ratio 0.30 0.06 Cash ratio 0.06 1.8 (cash to liabilities) Debt-to-Assets ratio 135% 80 Debt-to-Equity ratio -386% 38 TURNOVER RATIOS Inventory turnover 2.95 11 Number of days 123.79 37 Receivables turnover ** 5.71 15 Number of days 63.88 64 Approximately 70% of Sales were credit sales