You have been hired as an analyst for Melvin Bank and your team is working on an independent assessment of TWINKY, which is a firm that specializes in the production and distribution of ice and glass products in Sweden. Your assistant has provided you with the following data about the company and its industry. You analysis should include intra-company, inter-company, and industry benchmark comparisons. What can you say about the firm's overall management in terms of the following? (Be as complete as possible given the above information, but do not use any irrelevant information).

1. 1 Liquidity
2. 2. Efficiency (operational efficiency)
3. 3.Performance (margins, profitability)
4. 4.Leverage

Ratio	2018	2017	2016	2018
				Competitor	Industry Average
Long-term debt	0.45	0.40	0.35	0.52	0.35
Inventory Turnover	62.65	42.42	32.25	46.30	65.75
Days sales in receivables	113	98	94	121	100.25
Debt to Equity	0.75	0.85	0.90	0.85	0.88
Profit Margin	0.082	0.07	0.06	0.075	0.12
Total Asset Turnover	0.60	0.65	0.70	0.80	0.55
Quick Ratio	1.028	1.03	1.029	1.10	1.16
Current Ratio	1.33	1.21	1.15	1.20	1.25
Interest coverage Ratio	0.9	4.375	4.45	4.20	4.65