Evaluate the financial position of the company from the following data

1. Net profit margin: Net income / Net Sales) *100 Year Net income Sales Net profit margin 2019 347,190 583,000,000 0.059 2018 213,182 626,000,000 0.034 2. Current ratio: (Current assets/Current liabilities) Year Current assets Current liabilities Current ratio 2019 87,781.945 65,440,428 1.34 2018 96,587,749 97,023,529 0.991 3.Earnings yield : (Earnings per share - Market price per share) Year Earnings per share Market price per share Earning yield 2019 0.087 0.78 (0.693) 2018 0.125 0.80 (0.675) 3. Financial leverage : Average total assets / average total equity Year Average total assets Average total equity Financial leverage 2019 152,604,217 75,557,931 1.99 2018 142,694,799 74,805,171 1.90 4. Working Capital : { Current Assets - Current liabilities) Year CA CL Working Capital 2019 87,781,945 65,440,428 22,341,517 2018 96,587,749 97,023,529 (435,780)