Ratio	Lozano Ratios	Industry Average	Better or Worse
CA/CL	$2.32	$2	Better
DSO	76.65 Days	35 days	Worse
COGS/Inventory	5.64 Times	6.7 times	Worse
Sales/FA	$5.54	$12.1	Worse
Sales/TA	$1.75	$3.00	Worse
NI/Sales	1.48%	1.2%	Better
NI/TA	2.6%	3.6%	Worse
NI/common equity	4.24%	9.0%	Worse
Total debt/TA	11.70%	10%	Worse
Total liabilities/TA	38.83%	60%	Better

1.You should discuss the status of the ratio (better or worse than industry) by identifying the ratio and writing a detailed why the comparison to the industry is important.