Conclude whether the company is a good investment option based on the analysis conducted below.

Current ratio:

Period	2022 ($’000)	2021 ($,000)
Current assets	33,698 + 15,339 = 49,037	32,132 + 13,581 = 45,731
Current liabilities	22,111 + 2,434 = 24,545	24,636 + 3,651 = 28,287

Current ratio (2022) = $49,037,000 / $24,545,000 = 1.99

Current ratio (2021) = $45,731,000 / $28,287,000 = 1.61

Debt-to-equity:

Period	2022 ($’000)	2021 ($,000)
Current assets	24,545 + 15,438 = 39,983	28,287 + 17,524 = 45,811
Current liabilities	36,978 + 18,556 = 55,534	33,714 + 15,580 = 49,294

Debt-to-equity ratio (2022) = $39,983,000 / $55,534,000 = 0.720

Debt-to-equity ratio (2021) = $45,811,000 / $49,294,000 = 0.929

Return on total assets:

Period	2022 ($’000)	2021 ($,000)
Net profit	5,676	8,736
Total assets	40,829 + 5,651 + 33,698 + 15,339 = 95,517	43,742 + 5,650 + 32,132 + 13,581 = 95,105

Based on average total assets – $95,311,000

ROTA (2022) = $5,676,000 / $95,311,000 = 0.060 or 6.0%

ROTA (2021) = $8,736,000 / $95,311,000 = 0.92 or 9.2%

Profit margin ratio:

Period	2022 ($’000)	2021 ($,000)
Net profit	5,676	8,736
Net sales (revenue)	77,488	75,319

Profit margin ratio (2022) = $5,676,000 / $77,488,000 = 0.073 or 7.3%

Profit margin ratio (2021) = $8,736,000 / $75,319,000 = 0.116 or 11.6%