Assess learners' ability to calculate and interpret key financial ratios—liquidity (current, quick), solvency (debt-to-equity, interest coverage), profitability (gross/net margin, ROA, ROE), and efficiency (inventory, asset turnover)—and explain what each indicates about short-term liquidity, long-term solvency, profitability drivers, operational efficiency, and comparative performance; include calculation, interpretation, and diagnostic recommendations.