Tabla X: Anlisis financiero de la ABC, Inc. Medida para anlisis Tendencia de las ventas (sales trend) Costo de los bienes vendidos con relacin a ventas Margen de ganancia bruta (Gross profit margin) Razn corriente (Current ratio) Prueba acida (Acid test ratio) Dias de rotacin de Inventario (Inventory tumover) Dias de rotacin de cuentas por cobrar (Accounts receivable, tumover) Rotacin de activos (Asset tumover) Rendimiento de los activos (ROA) Rendimiento del patrimonio (ROE) Tasa de pago del dividendo (Dividend payout) Razn de deuda (Debt to total assets) 2021 137.00% 77.30% 22.70% 3.6 2.8 26 dias 45 dias 1.4 veces 13.80% 17.30% 0.5 75% Ao 2020 2019 125.00% 100.00% 76.50% 72.20% 23.50% 27.80% 3 2.1 2 1 29 dias 42 dias 35 dias 30 dias 1.2 veces 1.0 veces 11.40% 10.10% 14.50% 12.25% 1.04 25 50% 25% True or false The company is having difficulty charging its customers. Efficiency in asset management has improved. The company's ability to pay its current debts has deteriorated (worsened). Inventory is selling faster. The solvency of the company has deteriorated (worsened). The percentage of cost of goods sold in relation to sales is increasing The company's sales have increased. Investor performance has improved. Dividends paid relative to earnings per share have increased