$\backslash$table$[[$Ratio$,$Industry average,Actual $2011,$Actual $2012],[$Current ratio,$1\mathrm{.}80,1\mathrm{.}84,],[$Quick ratio,$0\mathrm{.}70,0\mathrm{.}78,-],[$Inventory turnover,$2\mathrm{.}50,2\mathrm{.}59,-],[$Average collection period,$37\mathrm{.}5$ days,$36\mathrm{.}5$ days,$-],[$Debt ratio,$65\%,67\%,-],[$Times interest earned ratio,$3\mathrm{.}8,4\mathrm{.}0,-],[$Gross profit margin,$38\%,40\%,-],[$Net profit margin,$3\mathrm{.}5\%,3\mathrm{.}6\%,-],[$Return on total assets,$4\mathrm{.}0\%,4\mathrm{.}0\%,-],[$Return on common equity,$9\mathrm{.}5\%,8\mathrm{.}0\%,-],[$Market$/$book ratio,$1\mathrm{.}1,1\mathrm{.}2,-]]$

Alased on a $365-$day year and on end$-$of$-$year figures.

b$.$ Analyze Zach Industries' financial condition as it is related to $(1)$ liquidity, $(2)$ activity, $(3)$ debt, $(4)$ profitability, and $(5)$ market. Summarize the company's overall financial condition.