To make an analysis, interpretation and recommendations with each given comparison of financial ratios. (2019 on the left and 2018 on the right)

Debt ratio 64.84% 57.40% Equity ratio 35.16% 42.60% Debt/equity ratio 1.84 1.35 Fixed assets to longterm liabilities 0.52 1.38 Fixed assets to total equity 63% 61% fixed assets to total assets 21.98% 25.97% Book value per share of ordinary 5.43 5.05 share Gross profit margin/ gross profit 27% 26.80% ratio operating profit margin 5.34% 4.91% net profit/ income margin/(rate of 5.78% 7.07% return on sales) Return on Asset (ROA) 4.9% 4.90% Return on equity (ROE) 12.30% 11.50%