QS 13-6 Ratio interpretation LO P3 For each ratio listed, identify whether the change in ratio value from 2016 to 2017 is usually regarded as favorable or unfavorable Ratio 2017 2016 Change 121% 58 % 39 | % 1. Profit margin 2. Debt ratio 3. Gross margin 4. Acid-test ratio 5. Accounts receivable turnover 6. Basic earnings per share 7. Inventory turnover 8. Dividend yield 11 % 57 | % 481% 1.20 1.27 7.3 $1.301.08 5.1 4.9 5.4 | % 5.3 | %