1. Comment on the company's liquidity, activity, debt, profitability, and market ratios from a cross-sectional and time-series viewpoint while highlightingthe positive and negative aspects of the company's financial situation for 2021.
2. Summariseyour analysis by providing twodetailed recommendations for the company to improve their financial situation

Here is the attached ratio analysis of Pinnacle Inn 2021 and history 2019 and 2020.

Historical and Industry Average Ratios Pinnacle Inn
				Industry Average
Ratio	2019	2020	2021	2021
Current ratio	0.85	0.82	0.81	0.85
Quick ratio	0.71	0.69	0.73	0.71
Inventory turnover	12.2	12.5	13.43	12.2
Average collection period (W1)	15 days	17 days	14	15 days
Total asset turnover	1.6	1.9	0.85	1.6
Debt ratio	66%	61%	48%	66%
Times interest earned	2.5	3.5	4.39	2.5
Gross profit margin	37.60%	42.30%	47%	38%
Operating profit margin	3.70%	4.20%	5%	4%
Net profit margin	2.00%	2.30%	2%	2%
Return on investment (w2)	3.00%	3.10%	4%	3.00%
Return on equity	5.60%	4.70%	4%	5.60%
Earnings per share	$1.60	$1.70	$1.69	$1.40
Price/earnings ratio	2.4	1.9	1.6	2.4