Identify its building block category for financial statement analysis.

(The Building block categories to choose from are 1) Liquidity & Efficiency; 2) Solvency; 3) Profitability; 4) Market Prospects. Indicate by category and not by number listing)

2019 2018 1. Current ratio 0.67 0.64 2. Quick ratio / Acid-test ratio 0.58 0.54 3. Accounts receivable turnover 27.12 n/a 4. Days' sales uncollected 17.7 9.4 5. Equity ratio 38% 38% 6. Debt ratio 62% 62% 7. Debt-to-equity ratio 1.63 1.66 6. Gross Margin Ratio 13% 15% 9. Profit margin ratio 10% 11.22% 10. Total asset turnover 0.86 n/a 11. Return on total assets 9% n/a 12. Return on common stockholders' equity 23% n/a