Evaluate the following ratios

Return on Capital Employed in $2023$ is$13\mathrm{.}5\%$ and $2022$ was $21\mathrm{.}18\%$

Current Ratio in $2023$ is $2\mathrm{.}39$:$1$ and $2022$ was $2\mathrm{.}33$:$1$

Debt to Asset in $2023$ is $58\mathrm{.}45\%$ and $2022$ was $54\mathrm{.}80\%$