Please help me understand the information below better.

1. Compare the financial ratios from Calvin Clinic to the financial ratios Community Health Center Financial Perspectives (this is the researched ratio).

2. Speculate on whet the driving factors of the ratio improvements might have been.

3. Explain why the driving factors were important then, and what might their importance be today.

	Clinic 2009	Clinic 2008	Possible Reasons for the change	Impact the ratio change on the clinic	Research ratio	Analysis of why the researched ratio differs from the clinic ration
Current ratio	2.20	2.10	Increase in current ratio over a period of time may suggest improved liquidity of the company or a more conservative approach to working capital management.	overall liquidity has been improved and can meet its current obligations efficiently.	2.4	The research ratio is industry ratio which is the benchmark for the comparison.Clinic' current ratio is below research ratio.
Quick or acid test ratio	0.25	0.10	Increase in quick ratio over a period of time may suggest improved liquidity of the company .This is a good sign for investors, but an even better sign to creditors because creditors want to know they will be paid back on time	overall liquidity has been improved	1	Its below the research ratio.The acid-test ratio of less than 1 do not have the liquid assets to pay their current liabilities .
Days cash on hand	15 days	5 days	High Days cash on hand implies higher liquidity but company should not hold excess amounts of cash and short-term investments because tit will provide a lower return than do long-term investments.	overall liquidity has been improved	40 days	its below the research ratio and overall liquidity will be impact
Long term debt to net assets	1.10	2.18	A year-over-year decrease in long term debt to total assets ratio may suggest a company is progressively becoming less dependent on debt to grow its business.	long term financial position is improving and able to pay outstanding loans	3.6	Its below the research ratio.Its a strength for the company and investors may invest because of low leverage.
Operating margin	0.10	0.03	It measures efficiency.The higher the operating margin, the more profitable a company's is.	Its efficiency is improving year on year.	2.00%	Its below the research ratio..An inability to maintain at least break-even operating margins over time is not sustainable measures should be taken to improve operating margin