Financial Statements offer a wealth of information about the assets, liabilities, and, with the income and expenses of a firm... Business uses 'ratios' as a key measure of 'how/what' is transpiring with regard to the movement of the items within a financial statement...

Measuring ratio within a financial statement, your job is to offer a 'new' ratio.. And, tell us 'what' the ratio tells senior management or investors of the firm, and, 'why' this ratio might be improved (meaning 'which way'...up or down is a 'better' direction for the ratio)?