Given the following financial ratios of $S$&$S$ Air Inc. and the industry benchmarks, compare the performance of $S$&$S$ Air to the industry. For each ratio, comment on why it might be viewed as positive or negative relative to the industry. $($Hint: Be sure to comment on both sides of the story.$)$

S&S Air Inc. Ratios:

$\backslash$table$[[$Current ratio,$0\mathrm{.}74],[$Quick ratio,$0\mathrm{.}39],[$Cash ratio,$0\mathrm{.}15],[$Total asset turnover,$2\mathrm{.}01],[$Inventory turnover,$27\mathrm{.}96],[$Receivables turnover,$54\mathrm{.}91],[$Total debt ratio,$0\mathrm{.}43],[$Debt$-$equity ratio,$0\mathrm{.}75],[$Equity multiplier,$1\mathrm{.}75],[$Times interest earned,$5\mathrm{.}26],[$Cash coverage ratio,$8\mathrm{.}12],[$Profit margin,$5\mathrm{.}01\%$