Financial Performance Analysis

Below are several accounts in a trading company's financial report:

Calculate the ratio for 2015 and 2014 below and provide your interpretation of the company's financial performance based on the ratio calculation!

1. Current ratio
2. Inventory turnover
3. Working capital
4. Debt ratio
5. Debt to Equity Ratio
6. Total Asset Turnover
7. Operating Income Margin
8. Gross Profit Margin
9. Degree of Financial Leverage
10. Operating Cashflow to Total Debt

\begin{tabular}{|l|c|c|} \hline & 2015 & 2014 \\ \hline Current Asset & 80,073,836 & 54,919,520 \\ \hline Current Liabilities & 26,882,064 & 13,083,840 \\ \hline COGS & 51,678,144 & 35,379,840 \\ \hline Inventory & 14,854,944 & 9,575,808 \\ \hline Total Liabilities & 80,133,248 & 64,875,200 \\ \hline Total Assets & 124,776,768 & 100,945,824 \\ \hline Net Sales & 160,099,728 & 98,157,888 \\ \hline Operating Income & 75,249,200 & 32,775,808 \\ \hline Gross Profit & 108,421,584 & 62,778,048 \\ \hline EBIT & 56,436,900 & 24,581,856 \\ \hline EBT & 45,149,520 & 19,665,485 \\ \hline Cash Flow Operation & 49,716,192 & 26,781,248 \\ \hline Retained Earning & 28,967,893 & 29,361,440 \\ \hline Owner's Equity & 44,643,520 & 36,070,624 \\ \hline \end{tabular}