Test learners' ability to calculate, interpret, and compare key financial ratios—liquidity (current, quick), profitability (gross margin, net margin, ROA, ROE), solvency (debt-to-equity, interest coverage), and efficiency (inventory turnover, receivables turnover)—and explain what each reveals about a company's short-term liquidity, long-term financial health, operational performance, and profitability using given financial statements; include scenario-based interpretation and recommended managerial actions.