You are the financial director of Farm Poultry Enterprises. The following information is prepared by your head accountant and presented to you for the current year (2018) and the comparative year (2017):

	2018		2017
Return on Shareholders Equity (ROE)	11%		15%
Net Profit before tax (Rm)	R2.25		R3
Current ratio	1.4:1		1.6:1
Acid-test ratio	0.4:1		0.9:1
Debtors collection period	58 days		67 days
Creditors payment period	30 days		30 days
Inventory turnover rate	6 times		4 times

Required:

After an analysis and interpretation of the above information prepare a detailed report that you would present to your Board of Directors.