The following information is provided for a logistics group A located in USA that is listed in the stock exchange. You may also find the relevant industry information. Based on A LOGISTICS financial ratios as well as the industry averages provide an analysis on A LOGISTICS financial condition. Would you invest on A LOGISTICS as a potential shareholder ? a) Ascertain through your little report that one realized your understanding of the importance of each ratio, b) Make sure you briefly comment on the results provided for each category of ratio, c) Relate your comments with industry information

A LOGISTICS	2016	2017	2018	2019	2020
CURRENT RATIO	2.20	2.13	2.01	1.92	2.08
ACID TEST RATIO	1.54	1.48	1.37	1.25	1.42
ACCOUNT RECEIVABLE COLLECTION PERIOD IN DAYS	17	14	22	23	44
FIXED ASSET TURNOVER RATIO	0.60	0.70	0.40	0.37	0.35
DEBT TO EQUITY RATIO	1.00	1.04	1.10	1.19	1.30
GROSS PROFIT MARGIN	0.32	0.31	0.34	0.36	0.37
NET PROFIT MARGIN	0.15	0.17	0.15	0.14	0.17
RETURN ON ASSETS	0.10	0.11	0.09	0.12	0.14
RETURN ON EQUITY	0.23	0.26	0.27	0.30	0.28
EARNINGS PER SHARE	0.10	0.13	0.17	0.20	0.22
PRICE EARNINGS RATIO	17	20.30	23	24.5	22.5

NDUSTRY AVERAGES	2016	2017	2018	2019	2020
CURRENT RATIO	1.85	1.70	1.69	1.59	1.64
ACID TEST RATIO	1.20	1.25	1.12	1.14	1.18
ACCOUNT RECEIVABLE COLLECTION PERIOD IN DAYS	22	27	24	23	25
FIXED ASSET TURNOVER RATIO	0.50	0.60	0.63	0.66	0.68
DEBT TO EQUITY RATIO	1.20	1.24	1.25	1.30	1.33
GROSS PROFIT MARGIN	0.50	0.52	0.48	0.44	0.47
NET PROFIT MARGIN	0.10	0.12	0.10	0.11	0.12
RETURN ON ASSETS	0.17	0.18	0.17	0.16	0.15
RETURN ON EQUITY	0.19	0.21	0.22	0.24	0.25
EARNINGS PER SHARE	0.30	0.32	0.35	0.34	0.36
PRICE EARNINGS RATIO	15	16.70	18.10	17.30	16.80