Financial ratios are usually divided into ve key categories. Consider the descriptions of the ratios below and state whether each is an investment; efciency; nancial; liquidity or protability ratio; 1. These ratios are concerned with returns from, and the performance of, shares 2. These ratios inciude catcuiations of the time taken to pay suppliers 3. These ratios include a comparison of non-current liabilities 4. These ratios are concerned with the avaiiabitity of cash. or near cash. to meet maturing obligations 5. These ratios include calculations of the returns from long-term funds invested in the business