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  Financial Metrics	Year 1	Year 2	Year 3
  Liquidity Ratios
  - Current Ratio	2.8	3.0	3.2
  - Quick Ratio	2.0	2.3	2.6
  Profitability Ratios
  - Net Profit Margin	15%	18%	20%
  - Return on Assets (ROA)	10%	12%	14%
  Efficiency Ratios
  - Asset Turnover	2 times	2.2 times	2.5 times
  - Accounts Receivable Turnover	10 times	12 times	14 times
  Financial Statement Analysis
  - Horizontal Analysis
  - Vertical Analysis

  Requirements:

  1. Compute liquidity ratios (current ratio, quick ratio) for Company PQR for three consecutive years.
  2. Determine profitability ratios (net profit margin, return on assets) 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.