Can you write a finanical analysis for this financial worksheet including analysis liquidity (including risk), capital structure (including cost of capital), performance, activity, and limits (including resources availbility from external sources and improved operations).

\begin{tabular}{|c|c|c|c|c|c|c|} \hline \multirow{2}{*}{\begin{tabular}{l} Financial statements: Mergent \\ Industry ratios: "Ice Cream, Frozen \\ Deserts" Dollars in thousands \end{tabular}} & & \multicolumn{5}{|c|}{ Financial Audit for Ben \& Jerry's Ice Cream (1990-1994) } \\ \hline & \begin{tabular}{|r|} Industry \\ 1994 \\ \end{tabular} & Firm 1994 & Firm 1993 & Firm 1992 & Firm 1991 & Firm 1990 \\ \hline Total Sales & & 148,801,778 & 140,327,757 & 131,968,814 & 96,997,339 & 77,024,037 \\ \hline Total Assets & & 120,295,103 & 106,360,585 & 88,206,815 & 43,056,099 & 34,299,375 \\ \hline Current Assets & & 51,923,071 & 42,373,731 & 35,540,505 & 23,734,972 & 16,441,703 \\ \hline Receivables & & 11,904,844 & 11,679,222 & 8,849,326 & 6,939,975 & 5,044,445 \\ \hline Inventory & & 13,462,572 & 13,452,863 & 17,089,857 & 8,999,666 & 10,083,142 \\ \hline Total Liabilities & & 47,793,084 & 32,098,170 & 21,446,999 & 16,786,725 & 18,197,975 \\ \hline Current Liabilities & & 14,467,519 & 13,082,094 & 17,487,017 & 12,700,066 & 8,240,008 \\ \hline Stockholder's Equity & & 72,502,019 & 74,262,415 & 66,759,816 & 26,269,374 & 16,101,400 \\ \hline Net Income & & (1,868,694) & 7,200,542 & 6,675,340 & 3,739,383 & 2,609,245 \\ \hline Direct Costs & & 109,760,330 & 100,209,646 & 94,389,391 & 68,500,402 & 54,202,387 \\ \hline SGEA & & 36,252,755 & 28,270,482 & 26,242,761 & 21,264,214 & 17,639,357 \\ \hline Net PP\&E & & 57,980,567 & 40,261,538 & 26,737,425 & 19,299,529 & 17,299,439 \\ \hline \\ \hline Current Ratio (CACL) & 2.30 & 359 & 3.24 & 2.03 & 1.87 & 200 \\ \hline Net Working Capital (CA-CL) & - & 374555552.00 & 29291637.00 & 18053488.00 & 11034906.00 & 8201695.00 \\ \hline Quick Ratio [(CA-Inv)/CL] & 1.10 & 266 & 2.21 & 1.06 & 1.16 & 0.77 \\ \hline \multicolumn{7}{|l|}{ CAPITAL STRUCTURE } \\ \hline Tot. Liab/Eg. [D/SE] & 0.90 & 0.66 & 0.43 & 0.32 & 0.64 & 1.13 \\ \hline Tot. Liab/A [D/TA] & 0.46 & 0.40 & 0.30 & 0.24 & 0.39 & 0.53 \\ \hline Curr.Debt/Tot.Debt (CD/TD) & 0.61 & 0.30 & 0.41 & 0.82 & 0.76 & 0.45 \\ \hline \multicolumn{7}{|l|}{ PERFORMANCE (Should be in \%) } \\ \hline Gross Profit Margin \% ((Sales-CoGS)/ & 35.90% & 26.24% & 28.59% & 28.48% & 29.38% & 29.63% \\ \hline CoGS % Sales (CoGS/Sales) & 64.10% & 73.76% & 71.41% & 71.52% & 70.62% & 70.37% \\ \hline SAE \% Sales (operating exp//Sales) & - & 24.36% & 20.15% & 19.89% & 21.92% & 22.90% \\ \hline NP% Sales (NP/Sales) & 3.10% & 1.26% & 5.13% & 5.06% & 3.86% & 3.39% \\ \hline RR Assets \% (NP/TA) & 5.20% & 1.55% & 6.77% & 7.57% & 8.68% & 7.61% \\ \hline RR Net Worth \% (NP/SE) & 10.50% & 2.58% & 9.70% & 10,00% & 14.23% & 16.21% \\ \hline \\ \hline Inv, Tum. (CoGS/lnv.) & 13.30 & 8.15 & 7.45 & 5.52 & 7.61 & 5.38 \\ \hline Inv. Days O/S (365/Inv. Tum) & 27.44 & 44.77 & 49.00 & 66.09 & 47.95 & 67.90 \\ \hline \begin{tabular}{l} A/R Tum. (Sales/AR) \\ \end{tabular} & 16.40 & 1250 & 12.02 & 14.91 & 13.98 & 15.27 \\ \hline AR Coll. (Days) (365/AR Tum.) & 22.30 & 29.20 & 30.38 & 24.48 & 26.12 & 23,90 \\ \hline FA Tumover (Sales/NFA) & 6.90 & 2.57 & 3.49 & 4.94 & 5.03 & 4.45 \\ \hline TA Tumover (Sales/TA) & 2.10 & 1.24 & 1.32 & 1.50 & 2.25 & 2.25 \\ \hline \multicolumn{7}{|l|}{ LIMITS } \\ \hline Equity (amount borrowed) & & $17,458,733,10 & & & & \\ \hline Debt (ammount borrowed) & & 57,542,663,00 & & & & \\ \hline \begin{tabular}{l} Improved Operations (A/R days) \\ \end{tabular} & & 52,813,667.00 & & & & \\ \hline \begin{tabular}{|l|l|} Improved Operations (Inventory days) \\ \end{tabular} & & 55,209,915.61 & & & & \\ \hline \end{tabular}