For each ratio listed, identify whether the change in ratio value from the Prior Year to the Current Year is usually regarded or unfavorable.

$\backslash$table$[[$Ratio$,$Current Year,,Prior Year,,Change$],[1.$ Profit margin,$13,\%,12,\%,],[2.$ Debt ratio,$51,\%,49,\%,],[3.$ Gross margin,$38,\%,45,\%,],[4.$ Acid$-$test ratio,$1\mathrm{.}00,,1\mathrm{.}15,,],[5.$ Accounts receivable turnover,$4\mathrm{.}1,,5\mathrm{.}4,,],[6.$ Basic earnings per share,$1\mathrm{.}00,,0\mathrm{.}74,,],[7.$ Inventory turnover,$6\mathrm{.}1,,5\mathrm{.}8,,],[8.$ Dividend yield,$4\mathrm{.}4,\%,4\mathrm{.}1,\%,]]$