Here is the financial ratios of 3 companies over 3 years.

Company 1 Compnay 2 Compnay 3 Debt to Equity Ratio. 2016 0.59 0.80 0.43 2017 0.57 0.45 0.33 2018 0.43 0,40 0.28 Financial Leverage Ratio 2016 2.19 2.30 2.27 2017 2.04 1.97 2.14 2018 2.01 1.84 2.08 EFFICIENCY RATIOS Receivables Turnover Ratio 2016 10.07 29.62 18.52 2017 12.78 51.11 17.42 2018 14.71 68.58 18.09 Asset Turnover Ratio 2016 0.25 0.35 0.37 2017 0.32 0.43 0.43 2018 0.38 0.37 0.43