My question is how do i know what is a current asset, current liability, inventories, net sales, average total assests, total liabilites, total assests, shareholder equity, and gross profits. i am trying to figure out how the expert got the math so i can hone my skills in future assignments.

Cnmnarativo Innomo Statomonte \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|l|}{ Liquidity and Efficiency } \\ \hline \multicolumn{4}{|l|}{ Current ratio } \\ \hline \multicolumn{4}{|l|}{ Acid-test ratio } \\ \hline \multicolumn{4}{|c|}{ Accounts receivable turnover } \\ \hline \multicolumn{4}{|c|}{ Inventory turnover } \\ \hline \multicolumn{4}{|l|}{ Total asset turnover } \\ \hline Solvency & 2027 & 2026 & 2025 \\ \hline \multicolumn{4}{|l|}{ Debt ratio } \\ \hline \multicolumn{4}{|l|}{ Equity ratio } \\ \hline \multicolumn{4}{|c|}{ Sum of Debt and Equity ratios } \\ \hline \multicolumn{4}{|l|}{ Debt-to-equity ratio } \\ \hline Profitability & 2027 & 2026 & 2025 \\ \hline \multicolumn{4}{|l|}{ Profit margin ratio } \\ \hline Gross margin ratio & & & \\ \hline Return on total assets & & & \\ \hline \end{tabular} Liquidity and Efficiency Ratios: Financial measures called liquidity and efficiency ratios can reveal information about a company's capacity to pay short-term debts and effectively manage its assets. The ability of a business to settle its current liabilities with its current assets is gauged by liquidity ratios. Explanation: The current ratio measures a company's ability to pay off short-term liabilities with current assets and the formula to calculate the current ratio is: Current ratio = Current assets / Current liabilities Explanation: The acid-test ratio evaluates a company's capacity to settle immediate liabilities with available funds. Acid-test ratio = Current assets - Inventories / Current liabilities Explanation: Net credit sales are divided by the average amount of accounts receivable to get the accounts receivable turnover ratio. Everything remaining after refunds, sales on credit, The asset turnover ratio, sometimes referred to as the total asset turnover ratio, gauges how effectively a business generates revenue from its assets. Total Asset Turnover Ratio = Net Sales/ Average Total Assets Step 2/3 Solvency Ratios: A solvency ratio looks at a company's capacity to pay off its long-term debts. The debt-to-assets ratio, the interest coverage ratio, the equity ratio, and the debt-to-equity (D/E) ratio are the primary measures of solvency. Explanation: The debt ratio calculates how much of an organization's assets come from debt to its assets. Debt ratio = Total liabilities / Total assets Explanation: The debt-to-equity ratio weighs all financial obligations and debt against owners' equity. Debt to equity ratio = Total liabilities / Shareholder's equity Profitability Ratios: The ability of a business to make money in relation to sales, balance sheet assets, operating costs, and equity is measured by profitability ratios. Explanation: The gross margin ratio illustrates how much money a business generates after covering its cost of goods sold by comparing its gross profit to its net sales. Gross margin ratio = Gross profit / Net sales