• 
  

  Financial Metrics	Year 1	Year 2	Year 3
  Liquidity Ratios
  - Current Ratio	2.6	2.8	3.0
  - Quick Ratio	2.0	2.2	2.5
  Profitability Ratios
  - Net Profit Margin	18%	20%	22%
  - Return on Equity (ROE)	24%	26%	28%
  Efficiency Ratios
  - Asset Turnover	2.2 times	2.5 times	2.8 times
  - Accounts Receivable Turnover	12 times	14 times	16 times
  Financial Statement Analysis
  - Horizontal Analysis
  - Vertical Analysis

  Requirements:

  1. Compute liquidity ratios (current ratio, quick ratio) for Company JKL for three consecutive years.
  2. Determine profitability ratios (net profit margin, return on equity) for the same period.
  3. Analyze efficiency ratios (asset turnover, accounts receivable turnover) for each year.
  4. Perform horizontal analysis of financial statements.
  5. Conduct vertical analysis of financial statements.
  6. Ensure all ratios are correctly calculated.
  7. Provide interpretations for the trends observed.
  8. Present all data accurately.