Najaf Retail Corporation, a leading retailer in Iraq, presents the following financial data for the year ended December 31, 2023:

• Total Assets: IQD 120,000,000
• Total Liabilities: IQD 60,000,000
• Shareholders' Equity: IQD 60,000,000
• Net Income: IQD 15,000,000

Compute Najaf Retail Corporation's current ratio, debt-to-equity ratio, return on assets, and return on equity. Interpret the ratios to assess the company's liquidity, leverage, and profitability.