Industry Average	2018 Actual	2019 Actual
Current Ratio	1.3	1.0	0.91
Quick Ratio	0.8	0.75	0.63
DSO	23 days	30 days	32.5 days
Inventory Turnover	21.7	19	23
Debt Ratio	64.7%	50%	55%
Times Interest Earned	4.8	5.5	0.4
Gross Profit Margin	13.6%	12.0%	13%
Net Profit Margin	1.0%	0.5%	0.9%
ROA	2.90%	2.0%	2.5%
ROE	8.2%	4.0%	5.56%

Based on above financial ratios, briefly discuss the finding.