Find out if the change in the following data from the previous year to the current year is good or bad. Highlight it with green if it is good and red if it is not good.

\begin{tabular}{|c|c|c|} \hline & Current Year & Previous Year \\ \hline \multicolumn{3}{|l|}{ Balance Sheet } \\ \hline Operating Assets & $19,124.31 & $18,754.56 \\ \hline Asset Subject To Finance Lease & $0.00 & $0.00 \\ \hline Capital Work in Progress & $0.00 & $95.10 \\ \hline Long Term Investments & $0.00 & $0.00 \\ \hline Stores and Spares & $0.00 & $677.72 \\ \hline Raw Materials & $16,607.46 & $8,132.19 \\ \hline Work in Process & $0.00 & $1,309.23 \\ \hline Finished Goods & $0.00 & $4,239.06 \\ \hline Trade Debtors & $5,805.30 & $993.11 \\ \hline Short Term Investments & $0.00 & $0.00 \\ \hline Cash and Bank Balances & $207.99 & $223.03 \\ \hline Total Current Assets & $26,769.28 & $22,345.90 \\ \hline Total Assets & $46,804.83 & $42,290.39 \\ \hline Ordinary Share Capital & $9,248.01 & $5,581.89 \\ \hline Unappropriated Profit & $4,131.50 & $6,351.02 \\ \hline Tier 1 Equity & $12,729.69 & $12,895.79 \\ \hline Surplus On Revaluation Of Fixed Assets & $1,305.87 & $1,355.28 \\ \hline Redeemable Capital & $0.00 & $0.00 \\ \hline Long Term Loans \& Advances & $4,831.45 & $4,936.82 \\ \hline Liabilities Against Subject To Finance Lease & $121.66 & $43.45 \\ \hline Current Portion Of Lt Liabilities & $1,510.51 & $1,459.41 \\ \hline Short Term Bank Borrowings & $15,869.36 & $10,733.41 \\ \hline Creditors & $0.00 & $509.25 \\ \hline Total Current Liabilities & $27,669.35 & $20,249.94 \\ \hline \multicolumn{3}{|l|}{ Profit \& Loss Statement } \\ \hline Net Sales & $64,830.42 & $59,973.40 \\ \hline Cost Of Goods Sold & $59,316.73 & $50,117.69 \\ \hline Gross Profit & $5,513.69 & $8,349.53 \\ \hline Operating Profit & $4,696.80 & $7,563.33 \\ \hline EBIT & $3,600.21 & $6,461.77 \\ \hline Financial Charges & $2,298.85 & $1,911.48 \\ \hline Taxation & $129.02 & $1,174.26 \\ \hline Net Profit & $1,172.34 & $3,292.26 \\ \hline \multicolumn{3}{|l|}{ Appropriations } \\ \hline Ordinary Dividends & $0.00 & $0.00 \\ \hline \multicolumn{3}{|l|}{ Cash Flow Statement } \\ \hline Net Effect due to Working Capital Changes & $0.00 & $1,415.31 \\ \hline Cash Generated from Operations & $815.43 & $2,490.06 \\ \hline Funds From Operations & $815.43 & $4,371.65 \\ \hline Net Cash Flow from Operating Activities & $815.43 & $2,490.06 \\ \hline \multicolumn{3}{|l|}{ Cash Flow from Investing Activities } \\ \hline Fixed Capital Expenditure & $1,246.40 & $1,232.18 \\ \hline Net Cash Flow from Investing Activities & $1,243.71 & $1,212.63 \\ \hline \multicolumn{3}{|l|}{ Cash Flow from Financing Activities } \\ \hline Net Cash Flow from Financing Activities & $3,009.70 & $1,998.56 \\ \hline \multicolumn{3}{|l|}{ Liquidity Ratios } \\ \hline Current Ratio (x) & 0.97 & 1.01 \\ \hline Days to Sell Inventory & 0.00 & 111.81 \\ \hline Collection Period & 32.68 & 5.67 \\ \hline Creditors Period & 0.00 & 5.42 \\ \hline Asset Turnover ( x ) & 1.39 & 1.45 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline & Current Year & Previous Year \\ \hline \multicolumn{3}{|l|}{ Capitalization Ratios } \\ \hline Debt Leverage (x) (Tier 1 Equity) & 2.57 & 2.18 \\ \hline Gearing (x) (Tier 1 Equity) & 1.75 & 1.35 \\ \hline \multicolumn{3}{|l|}{ Margins \& Returns } \\ \hline Gross Margin (\%) & 8.5 & 11.15 \\ \hline Operating Profit Margin (\%) & 7.24 & 9.33 \\ \hline Net Profit Margin (\%) & 1.81 & 3.86 \\ \hline Return on Assets (\%) & 2.5 & 6.09 \\ \hline Return on Capital Employed (\%) & 10.33 & 16.37 \\ \hline Return on Equity (\%) & 9.21 & 18.71 \\ \hline \multicolumn{3}{|l|}{ Coverage Ratios } \\ \hline EBIT/ Total Debt (\%) & 16.12 & 29.62 \\ \hline EBIT/ Interest (x) & 1.57 & 4.1 \\ \hline EBITDA/ Total Debt (\%) & 16.12 & 36.58 \\ \hline EBITDA/ Interest (x) & 1.57 & 4.49 \\ \hline FFO/ Total Debt (\% & -3.65 & 20.67 \\ \hline Free Cash flow/Total Debt (\%) & -9.23 & 5.3 \\ \hline \multicolumn{3}{|l|}{ Per Share Data } \\ \hline Book Value per Share (Rs.) & 13.76 & 21.65 \\ \hline Earnings per Share (Rs.) & 1.27 & 4.76 \\ \hline Data Count & & 6 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline & Current Year & Previous Year \\ \hline \multicolumn{3}{|l|}{ Balance Sheet } \\ \hline Operating Assets & $19,124.31 & $18,754.56 \\ \hline Asset Subject To Finance Lease & $0.00 & $0.00 \\ \hline Capital Work in Progress & $0.00 & $95.10 \\ \hline Long Term Investments & $0.00 & $0.00 \\ \hline Stores and Spares & $0.00 & $677.72 \\ \hline Raw Materials & $16,607.46 & $8,132.19 \\ \hline Work in Process & $0.00 & $1,309.23 \\ \hline Finished Goods & $0.00 & $4,239.06 \\ \hline Trade Debtors & $5,805.30 & $993.11 \\ \hline Short Term Investments & $0.00 & $0.00 \\ \hline Cash and Bank Balances & $207.99 & $223.03 \\ \hline Total Current Assets & $26,769.28 & $22,345.90 \\ \hline Total Assets & $46,804.83 & $42,290.39 \\ \hline Ordinary Share Capital & $9,248.01 & $5,581.89 \\ \hline Unappropriated Profit & $4,131.50 & $6,351.02 \\ \hline Tier 1 Equity & $12,729.69 & $12,895.79 \\ \hline Surplus On Revaluation Of Fixed Assets & $1,305.87 & $1,355.28 \\ \hline Redeemable Capital & $0.00 & $0.00 \\ \hline Long Term Loans \& Advances & $4,831.45 & $4,936.82 \\ \hline Liabilities Against Subject To Finance Lease & $121.66 & $43.45 \\ \hline Current Portion Of Lt Liabilities & $1,510.51 & $1,459.41 \\ \hline Short Term Bank Borrowings & $15,869.36 & $10,733.41 \\ \hline Creditors & $0.00 & $509.25 \\ \hline Total Current Liabilities & $27,669.35 & $20,249.94 \\ \hline \multicolumn{3}{|l|}{ Profit \& Loss Statement } \\ \hline Net Sales & $64,830.42 & $59,973.40 \\ \hline Cost Of Goods Sold & $59,316.73 & $50,117.69 \\ \hline Gross Profit & $5,513.69 & $8,349.53 \\ \hline Operating Profit & $4,696.80 & $7,563.33 \\ \hline EBIT & $3,600.21 & $6,461.77 \\ \hline Financial Charges & $2,298.85 & $1,911.48 \\ \hline Taxation & $129.02 & $1,174.26 \\ \hline Net Profit & $1,172.34 & $3,292.26 \\ \hline \multicolumn{3}{|l|}{ Appropriations } \\ \hline Ordinary Dividends & $0.00 & $0.00 \\ \hline \multicolumn{3}{|l|}{ Cash Flow Statement } \\ \hline Net Effect due to Working Capital Changes & $0.00 & $1,415.31 \\ \hline Cash Generated from Operations & $815.43 & $2,490.06 \\ \hline Funds From Operations & $815.43 & $4,371.65 \\ \hline Net Cash Flow from Operating Activities & $815.43 & $2,490.06 \\ \hline \multicolumn{3}{|l|}{ Cash Flow from Investing Activities } \\ \hline Fixed Capital Expenditure & $1,246.40 & $1,232.18 \\ \hline Net Cash Flow from Investing Activities & $1,243.71 & $1,212.63 \\ \hline \multicolumn{3}{|l|}{ Cash Flow from Financing Activities } \\ \hline Net Cash Flow from Financing Activities & $3,009.70 & $1,998.56 \\ \hline \multicolumn{3}{|l|}{ Liquidity Ratios } \\ \hline Current Ratio (x) & 0.97 & 1.01 \\ \hline Days to Sell Inventory & 0.00 & 111.81 \\ \hline Collection Period & 32.68 & 5.67 \\ \hline Creditors Period & 0.00 & 5.42 \\ \hline Asset Turnover ( x ) & 1.39 & 1.45 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline & Current Year & Previous Year \\ \hline \multicolumn{3}{|l|}{ Capitalization Ratios } \\ \hline Debt Leverage (x) (Tier 1 Equity) & 2.57 & 2.18 \\ \hline Gearing (x) (Tier 1 Equity) & 1.75 & 1.35 \\ \hline \multicolumn{3}{|l|}{ Margins \& Returns } \\ \hline Gross Margin (\%) & 8.5 & 11.15 \\ \hline Operating Profit Margin (\%) & 7.24 & 9.33 \\ \hline Net Profit Margin (\%) & 1.81 & 3.86 \\ \hline Return on Assets (\%) & 2.5 & 6.09 \\ \hline Return on Capital Employed (\%) & 10.33 & 16.37 \\ \hline Return on Equity (\%) & 9.21 & 18.71 \\ \hline \multicolumn{3}{|l|}{ Coverage Ratios } \\ \hline EBIT/ Total Debt (\%) & 16.12 & 29.62 \\ \hline EBIT/ Interest (x) & 1.57 & 4.1 \\ \hline EBITDA/ Total Debt (\%) & 16.12 & 36.58 \\ \hline EBITDA/ Interest (x) & 1.57 & 4.49 \\ \hline FFO/ Total Debt (\% & -3.65 & 20.67 \\ \hline Free Cash flow/Total Debt (\%) & -9.23 & 5.3 \\ \hline \multicolumn{3}{|l|}{ Per Share Data } \\ \hline Book Value per Share (Rs.) & 13.76 & 21.65 \\ \hline Earnings per Share (Rs.) & 1.27 & 4.76 \\ \hline Data Count & & 6 \\ \hline \end{tabular}