Test learners' ability to interpret key financial ratios—liquidity (current, quick), profitability (gross margin, net margin, ROA, ROE), efficiency (inventory/receivables turnover), leverage (debt-to-equity, interest coverage) and market ratios—to assess business performance, solvency, operational efficiency, and long-term financial health; includes analyzing trends, benchmarking against industry norms, evaluating scenario-based results, and recognizing limitations and contextual factors (seasonality, accounting policies).