Assess learners' recall of key financial ratios and their formulas used in business performance analysis, covering liquidity (current, quick), profitability (gross margin, net profit margin, ROA, ROE), leverage (debt-to-equity, debt ratio), efficiency (inventory turnover, receivables turnover) and basic market ratios (EPS, P/E); expect identification of ratio definitions, calculation formulas, and brief interpretation of higher vs. lower values.