below ratios for gulf hotel group write a deep analyze: for the three years

Profitability, Liquidity & Working Capital, Efficiency Ratio and Leverage ratios

Ratios	2017 31 dec.	2018 31 dec.	2019 31 dec.
Profitability
Gross Profit Margin	36%	36%	45%
Operating Profit Margin
Net Profit Margin	30%	20%	15%
Dividend Payout Ratio		0%	102%
Earnings per Share(fils)	49	31	26
ROA	9%	5%	4%
ROE	9.87%	6.09%	5.17%
Assets/Equity	1.08	1.25	1.19

Leverage	2017 31 dec.	2018 31 dec.	2019 31 dec.
Debt to Assets	0.08	0.20	0.16
Debt to Equity	0.08	0.25	0.19

Liquidity	2017 31 dec.	2018 31 dec.	2019 31 dec.
Current Ratio	5.73	1.26	1.90
Quick Ratio	4.06	0.41	0.60
Working capital:
Net Working Capital	31,656,402	-13,085,736	-5,572,691
Restrictive Working Capital
Sales/Working Capital
Days Receivable	15.15	20.28	21.94
Days Payable	-31.01	-33.65	-39.55
Days Inventory	-53.92	-56.07	-53.71

Efficiency	2017 31 dec.	2018 31 dec.	2019 31 dec.
Fixed Assets Turnover	1.53	2.92	2.52
Assets Turnover	0.31	0.25	0.28