The Consolidated Statement of Financial Position

$12.$ What is meant by the term "capital structure"?

$13.$ Calculate and explain the following ratios for the current & the prior year:

a$.$ Debt to Equity Ratio

b$.$ Cash Flows to Total Liabilities Ratio

c$.$ Interest Coverage Ratio

Is the change in each ratio favorable or unfavorable? How does this relate to overall risk with respect to investing in the shares of ATD? $($Hint: Consider the pro's & cons of debt versus equity financing in your discussion.$)$

$14.$ In the Equity section of the Consolidated Balance Sheet, I see positive numbers for $2023$ and $2022$ in the account called Retained Earnings? What does this mean?

$15.$ What is liquidity and how is ATD doing with its liquidity position this year? Is it better or worse than last year? Calculate and explain the following ratios:

a$.$ Current Ratio

b$.$ Quick Ratio

Overall Conclusion

$16.$ Overall, based on your analysis, should I purchase ATD shares? Or is this investment too risky? Explain your reasoning.