Please evaluate the performance of Company B based on the following financial ratios. Please discuss the company's liquidity and debt position while noting any current trends.

Liquidity Ratios		9/26/2015	9/27/2014	9/28/2013	9/29/2012	9/24/2011
	Quick Ratio	0.89	0.82	1.4	1.24	1.35
	Current Ratio	1.11	1.08	1.68	1.5	1.61
	Net Current Assets % TA	3.02	2.19	14.31	10.85	14.62
Debt Management		9/26/2015	9/27/2014	9/28/2013
	LT Debt to Equity	0.45	0.26	0.14
	Total Debt to Equity	0.54	0.32	0.14
Asset Management		9/26/2015	9/27/2014	9/28/2013	9/29/2012	9/24/2011
	Total Asset Turnover	0.9	0.84	0.89	1.05	1.13
	Receivables Turnover	8.14	7.66	8.71	10.13	10.03
	Inventory Turnover	62.82	57.94	83.45	112.12	70.53
	Accounts Payable Turnover	7.14	6.97	7.87	8.6	8.15
	Accrued Expenses Turnover	13.75	23.94	30.51	36.72	40.42
	Property Plant & Equip Turnover	10.88	9.85	10.69	13.26	17.31
	Cash & Equivalents Turnover	13.41	13.04	13.71	14.98	10.3