Given the following historical ratios and industry averages, analyze its overall financial situation both in comparison to industry averages and over the period of 2010 - 2012. Break your analysis into an evaluation of the firm's liquidity, financial leverage, asset utilization, profitability, and market value.

UG Company Historical and Industry Average Ratios

Ratio	Actual 2014	Actual 2015	Actual 2016	Industry Average
Current Ratio	1.4	1.55	1.67	1.85
Quick Ratio	1.00	0.92	0.88	1.05
Inventory Ratio	9.52	9.21	7.89	8.60
Days Sales in Receivables	45	36.4	29.2	35
Total Asset Turnover	0.74	0.80	0.83	0.74
Debt Ratio	0.20	0.20	0.35	0.30
Debt-to-Equity Ratio	0.25	0.27	0.38	0.39
Times Interest Earned Ratio	8.2	7.3	6.5	8.0
Net Profit Ratio	6.7%	6.7%	6.1%	5.8%
Return on Assets (ROA)	4.9%	5.4%	5.1%	4.3%
Return on Equity (ROE)	6.6%	7.3%	9.0%	7.2%
Earning per Share (EPS)	$1.75	$2.20	$3.05	$1.50
Price.Earning (P/E) Ratio	12	10.5	9.0	11.2
Market/Book (M/B) Ratio	1.20	1.05	0.81	1.10