urgent

3. The main information of M Company's 2004 financial statements is as follows: Balance Sheet Decmber 31, 2004 (thousand vuan) \begin{tabular}{|l|l|l|} \hline \multicolumn{1}{|c|}{ Financial Ratios } & M Company & \multicolumn{1}{|c|}{ Industry average } \\ \hline Current ratio (\%) & & 1.98 \\ \hline Debt ratio (\%) & & 62 \\ \hline Interest coverage ratio (\%) & & 3.8 \\ \hline Inventory turnover(times) & 6 \\ \hline \begin{tabular}{l} Accounts receivable turnover \\ period (days) \end{tabular} & 35 \\ \hline Fixed asset turnover(times) & 13 \\ \hline Total asset turnover(times) & 3 \\ \hline \begin{tabular}{l} Operating net profit margin \\ (sales net profit margin) (%) \end{tabular} & 1.3 \\ \hline Return on total assets(\%) & & 4.8 \\ \hline \begin{tabular}{l} Return on \\ stockholders' equity (ROE) (%) \end{tabular} & & 8.3 \\ \hline \end{tabular} Notes