You are asked to analyze the company financial statements from different perspectives to assess how the company is performing.

$1-$ Analyse the profitability of the company.

o To do that calculate for the las $3$ years:

$$ The return on total assets $(5$ points$)$

$$ The return on equity $(5$ points$)$

$$ The return on sales $(5$ points$)$

$2-$ Assess the liquidity and asset management of the company

o To do that calculate for the las $3$ years:

$$ Working capital. $(5$ points$)$

$$ The current ratio. $(5$ points$)$

$$ The acid$-$test ratio. $(5$ points$)$

$$ The average collection period. $(5$ points$)$

$3-$ Assess the company solvency:

o In order to do that, calculate for the las $3$ years:

$$ The debt$-$to$-$equity ratio. $(5$ points$)$

$$ The times interest earned ratio $(5$ points$)$

$$ The Debt to Assets ratio $(5$ points$)$

$4.-$How is the company growing in sales during this three years?,$(15$ points$)$

$5-$ Summarize which are the strengths and weaknesses of the company based on the analysis performed. Which recommendations would you give to the company management to improve its competitive position? Support youranswer on your calculations. $(20$ points$)$

$6.-$Explain why a difference between Net income and operating Cash Flow is there, explain the reasons using the actual data of company. $(15$ points$)$