(c) What conclusion can be made from the trends showing in the current ratio and debt ratio? Since the debt ratio is increasing and the current ratio is increasing, we can conclude that that long-term liabilities are trending higher than non-current assets. Since the debt ratio is decreasing and the current ratio is increasing, we can conclude that that long-term liabilities are trending lower than non-current assets. Since the debt ratio is increasing and the current ratio is decreasing, we can conclude that that long-term liabilities are trending higher than non-current assets. Since the debt ratio is increasing and the current ratio is increasing, we can conclude that that long-term liabilities are trending lower than non-current assets