Select the 10 ratios you deem most important financial ratios for a 3-year period. Based on your analysis of your ratios

Can you identify the major cash flow implications for this company?

Ratios	2016	2017	2018
Net Profit Margin (%)	2.32	2.78	2.06
EBITDA Margin (%)	5.90	5.96	5.05
Return on Equity (ROE)	13.30	17.05	12.85
Return on Assets (ROA)	6.51	8.22	6.59
Price-to-Book Value (P/B)	1.88	1.53	1.45
Gross Gearing (D/E) (%)	68.21%	42.98%	39.31%
PER	17.39	9.00	11.31
Inventory Turnover	5.87	6.06	5.72
Current Ratio	1.56	1.55	1.64
Working Capital/Revenue (%)	11.81%	8.34%	9.13%