The company did not issue new shares during these three years and has faced some operational difficulties. The company has thus pilot tested some new forecasting strategies for better operations management. You have collected the company$$s relevant financial data, made reasonable assumptions based on the information available, and calculated the following ratios.

Ratios Calculated

Year $1$ Year $2$ Year $3$

Price$-$to$-$cash$-$flow $6\mathrm{.}408\mathrm{.}329\mathrm{.}32$

Inventory turnover $12\mathrm{.}8015\mathrm{.}3617\mathrm{.}20$

Debt$-$to$-$equity $0\mathrm{.}200\mathrm{.}210\mathrm{.}25$

Based on the preceding information, your calculations, and your assumptions, which of the following statements can be included in your analysis report? Check all that apply.

A$.$ The company$$s creditworthiness has improved over these three years as evidenced by the increase in its debt$-$to$-$equity ratio over time.

B$.$ The market value of Blue Hamster Manufacturing Inc.$$s common shares declined over the three years.

C$.$ Blue Hamster Manufacturing Inc.$$s ability to meet its debt obligations has worsened since its debt$-$to$-$equity ratio increased from $0\mathrm{.}20$ to $0\mathrm{.}25.$

D$.$ A plausible reason why Blue Hamster Manufacturing Inc.$$s price$-$to$-$cash$-$flow ratio has increased is that investors expect higher cash flow per share in the future.