1. Create an accounting analysis with the list of key accounting policies for Pernod Richard company. Please use Generally Accepted Accounting Principles.
2. Analyze ratios. Explain the results of the analysis. All ratios are in the Excel screenshot below:

\begin{tabular}{|c|c|c|c|c|c|} \hline & 2019 & 2020 & 2021 & 2022 & 2023 \\ \hline \multicolumn{6}{|l|}{ Growth: } \\ \hline Revenue rate & & 7.99% & 4.45% & 21.27% & 13.42% \\ \hline EPS & 5.51 & 1.26 & 5.00 & 7.71 & 8.84 \\ \hline Equity & 12.18% & 6.08% & 7.81% & 2.84% & \\ \hline \multicolumn{6}{|l|}{ Profitability: } \\ \hline EBITDA margin & 34.18% & 35.12% & 34.76% & 34.16% & 33.34% \\ \hline Gross Profit margin & 16.14% & 4.19% & 14.95% & 18.99% & 18.81% \\ \hline EBIT margin & 28.11% & 26.76% & 27.46% & 28.26% & 27.59% \\ \hline Asset Turnover & & 0.95 & 0.89 & 0.96 & 1.02 \\ \hline Financial leverage & 1.82 & 2.10 & 2.02 & 2.10 & 2.14 \\ \hline \multicolumn{6}{|l|}{ Liquidity: } \\ \hline Current ratio & 1.79 & 2.08 & 2.45 & 1.95 & 1.73 \\ \hline Quick ratio & 0.54 & 0.70 & 0.86 & 0.71 & 0.54 \\ \hline Cash ratio & 0.20 & 0.43 & 0.49 & 0.41 & 0.23 \\ \hline \multicolumn{6}{|l|}{ Financial Strenght: } \\ \hline Debt Equity ratio & 0.40 & 0.66 & 0.63 & 0.62 & 0.65 \\ \hline Interest coverage ratio & 7.80 & 6.35 & 8.75 & 12.10 & 11.91 \\ \hline Total Asset turnover & 0.31 & 0.28 & 0.29 & 0.31 & 0.34 \\ \hline ROE & 8.99% & 2.34% & 8.66% & 12.29% & 13.53% \\ \hline ROA & 4.94% & 1.11% & 4.28% & 5.84% & 6.32% \\ \hline Debt ratio & 50% & 58% & 56% & 58% & 59% \\ \hline P/E ratio & 25.75 & 128.96 & 31.17 & 26.46 & 21.15 \\ \hline \end{tabular}