You have the establishment of a commercial project and after two years of establishing the project - the company showed its financial statements, its financial position and income statement, which are as follows-: Balance sheet 2021 Assets Liabilities and owner's equity Current assets: (value in thousands) Current Liabilities: (value in thousands) Cash in the treasury and banks Short-term debt 30 riyals 45 riyals Debit accounts 30 riyals Securities (stocks and bonds) 15 riyals stock 57 riyals Total current assets 147 riyals Fixed assets Cars 92 riyals Buildings 370 riyals Land 400 riyals Long-term investments 20 riyals Total fixed assets 882 riyals Total Assets 1029 Suppliers 45 riyals Payment papers 15 riyals Expenses due 3 riyals Total discount traded 93 riyals long-term liabilities Long-term bank loans 67 riyals 300 riyals bonds Total long-term liabilities 367 riyals Owner equity: Ordinary shares 509 riyals Reserves 20 riyals Split profits: 40 riyals Total liabilities and equity 1029 riyals income statement (numbers in thousands) 2021 Income Income statement items statement 1000 the sales 700 (Cost of goods sold) 300 90 30 180 45 135 Gross profit (Operating cost) (expenses) Gross profit before interest and taxes (interest) 25% Gross profit before taxes 54 (taxes) 40% 81 Net profit The company's reports also showed some observations- 1. The total assets for the year 2020 amounted to 917 thousand riyals, and the stock for the previous year 2020 is 23 thousand riyals, and the debit accounts for the year 2020 are 28 thousand riyals, and the credit accounts for the same year are 40 thousand riyals, the total property rights for the year 2020 are 531 thousand Rial. 2. The company's forward sales were 30% of the total sales, meaning 1000 X 30% = 300,000 riyals. Required: If one of the partners asked for your help in analyzing the financial statements using the financial ratios method, what is your analysis