Designed4U Inc. (D4U) is an athletic leisure wear manufacturer in Montreal, Quebec, and has been in business for over 15 years. The company is focused on providing clothing which highlights the artwork from Montreal street artists and has been very successful in the highly competitive Canadian athletic leisure wear market. D4U is a public company on the Toronto Stock Exchange and has a December 31 year end.\ \ In 2023 the company expanded their manufacturing facilities to better meet the growing demand for their product, using a loan from their local bank. The loan agreement requires that D4U maintain a current ratio of $1 of current assets for every $1.25 of current liabilities (calculated by dividing total current assets by total current liabilities). The bank requires audited financial statements to be submitted within 3 months of the companys year-end.