Kindly advise on the key assumptions for a company with the following financial ratios results

Liquidity Ratios: -

Current ratio for 2018 and 2019 are 15.90 and 14.25 respectively.

Quick ratio for 2018 and 2019 are 3.40 and 8.0 respectively.

Leverage Ratios: -

Debt-to-asset ratio was 6.30% for 2018 and 7.10% for 2019.

Debt-to-equity ratio was 6.70% for 2018 and 6.30 % for 2019.

Profitability Ratios: -

Return on Asset (ROA) was -0.63% for 2018 and 5.92% for 2019.

Return on Equity (ROE) was -0.67% for 2018 and 6.29% in 2019.