Ratios	2019	2018
Current/working capital	= 3.5:1	= 2:1
Acid test	= 3.25:1	= 1.8:1
Net profit	= -3%	= 4.87%
Gross profit margin	= 25%	= 26%
Operation profit	= 8.33%	= 15.33%
Returned on capital employed	= 13.70%	= 24.73%
Inventory turnover ratio (days)	= 12 days	= 10 days
Inventory turnover ratio (times)	= 33 times	= 37 times
Trade receivables turnover	= 53 days	= 61 days
Non-current asset turnover	=250%	= 192.30%
Working capital	=$ 2500	=$ 1500
Working capital turnover	= 4.8 times	= 10 times
Debt equity ratio	= 0.32:1	= 0.48:1
Propriety ratio	=0.76:1	=0.68:1
Market value	=$4.4/share	=$13.3/share

. Comment on the relevant ratios for this company for the year 2018 and 2019 and suggest how each of the the user groups that is financial institution, staff and owners might react to these 28 marks.