The following ratios of ABC Ltd. and their corresponding Industry Standards are given as follows:- Ratios ABC Ltd. Industry Standards Current ratio 1.75 2.10 Liquid ratio 0.85 2.25 Stock to Working Capital 45% 20% Inventory Turnover 6.5 8.2 Debt Collection Period 45 days 30 days Return on Assets 9.2% 10.7% Earnings per share Rs. 3.50 Rs. 2.75 You are required to comment on the financial position and performance of ABC Ltd.