You did a good job of pointing out critical limitations: the potential for manipulation of accounts by management, difficulties in comparing companies due to differences in size and management styles, and the quantitative nature of ratio analysis that overlooks qualitative factors such as management quality. Considering the highlighted limitations of ratio analysis, especially its quantitative focus that neglects qualitative aspects like management quality, how can companies or analysts effectively incorporate qualitative evaluations into their financial analysis to achieve a more comprehensive understanding of a company's performance and prospects