\begin{tabular}{|l|l|l|l|l|} \hline \multicolumn{1}{|c|}{ Short-term solvency ratios: } & \multicolumn{2}{|c|}{2020} & \multicolumn{2}{c|}{2021} \\ \hline a. Current ratio & & times & & times \\ \hline b. Quick ratio & & times & & times \\ \hline c. Cash ratio & & times & & times \\ \hline \end{tabular} \begin{tabular}{|l|l|l|} \hline \multicolumn{1}{|c|}{ Asset utilization ratios: } & & \\ \hline d. Total asset turnover & 0.92 & times \\ \hline e. Inventory turnover & & times \\ \hline f. Receivables turnover & & times \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|l|} \hline \multicolumn{1}{|c|}{ Long-term solvency ratios: } & \multicolumn{2}{|c|}{2020} & \multicolumn{2}{c|}{2021} \\ \hline g. Total debt ratio & & times & & times \\ \hline h. Debt-equity ratio & & times & & times \\ \hline i. Equity multiplier & & times & & times \\ \hline \end{tabular} \begin{tabular}{|l|l|l|} \hline j. Times interest earned & & times \\ \hline k. Cash coverage ratio & & times \\ \hline \end{tabular} \begin{tabular}{|l|r|l|} \hline \multicolumn{1}{|c|}{ Profitability ratios: } & & \\ \hline I. Profit margin & 10.96 & % \\ \hline m. Return on assets & & % \\ \hline n. Return on equity & & % \\ \hline \end{tabular}