could you please make financial analysis for the below ratio?

Operating efficiency:

Assets management

Accounts receivable turnover = net sales/ net account receivable

= 540,471/ -36,239 = -14.91

Accounts payable turnover = cost of goods sold/ accounts payable

= 72,672/ 145,139 = 0.50

Inventory turnover = cost of goods sold/ inventory

= 72,672/15,540 = 4.67

Total assets turnover = net sales/ total assets

= 540,471/ 10,708,745

= 0.050

Fixed assets turnover = net sales/ net property, plant, equipment

= 540,471/8,087,357 = 0.066

Profitability:

Margins

Gross profit margin= gross profit/ net sales

= 467,799/ 540,471= 0.865 = 86.5%

Operating profit margin = operating profit/ net sales

=

Net profit margin = net income/ net sales * 100

= -2,543,029/ 540,471 = -4.705 = -470.5%

Cash flow margin = cash flow from operating activities/ net sales

= -2,404,695/ 540,471 = -4.44 = -444.9%

Returns

Return on total assets = net income/ total assets

= -2,543,029/ 10,708,745 = -0.237 = -23.7%

Return on equity = net income/ shareholders equity

= -2,543,029/ 7,999,913 = -0.317 = - 31.7%

Cash return on assets = cash flow from operating activities/ total assets

= -2,404,695/ 10,708,745 = -0.22 = -22.4%

Market measures:

Earnings per common share = net earnings/ average shares outstanding

= -2,543,029/ 7,999,913 = -0.31 = -31.7%