Test learners’ ability to calculate, interpret, and compare core financial ratios — liquidity (current, quick), solvency (debt-to-equity, interest coverage), profitability (gross, operating, net margins; ROA, ROE), and efficiency (inventory, receivables, asset turnover). Include brief calculations, interpretation of results, and scenario-based questions asking what ratio changes indicate about company performance, financial health, and risk; suitable for medium-difficulty adult professional learners.