RATIO		2019	2020	Industry Average
Liquidity:
Current Ratio		6	4	5
Acid-test (Quick) Ratio		3.25	1.92	3
Average Collection Period		137	107	90
Persediaan Turnover		1.27	1.36	2.2
Operating profitability:
ROA		10.42%	13.85%	15%
Operating Profit Margin		20.83%	24.83%	20%
Total Asset Turnover		0.5	0.56	0.75
Average Collection Period		137	107	90
Persediaan Turnover		1.27	1.36	2.2
Fixed Asset Turnover		1	1.04	1
Financing:
Debt Ratio		0.33	0.35	0.33
Times Interest Earned		5	6	7
Return on Common Stockholders
Return on Common Equity		7.50%	10.60%	9%

Please make calculation and analysis of profitability both operationally and for the company shareholders in 2020 by comparing with the previous year's performance and industry average.

Thank you