When you analyze the ratios, remember the following:

1. The analysis table includes only movements (increases, decreases, less than zero, etc.) that concern you.

2. When you identify the movement of concern, you must also include the years.

Current	0.898	1.732	1.601
Quick	0.260	0.913	0.902
OCF	(397,617)	(1,726)	(16,570)
FCF	1,287,122	4,669	41,463
OCF+ICF	(1,265,776)	(2,853)	(36,986)
Inv TO	1.271	2.909	3.670
AR TO	21.37592261	7.374	7.380
TA TO	0.321	0.945	0.898
Debt	0.955	0.742	0.732
D-E	14.336	1.003	1.061
NPM	(0)	(0.015)	(0.119)
ROA	(0.067)	(0.014)	(0.107)
ROE	(1.484)	(0.055)	(0.400)

	Movement that concerns you	Problem indicated by movement
Current
Quick
OCF
FCF
OCF+ICF
Inv TO
AR TO
TA TO
Debt
D-E
NPM
ROA
ROE