Assess learners' ability to recall and accurately state definitions and standard formulas for core corporate performance ratios across four categories—liquidity (e.g., current, quick), profitability (e.g., gross margin, net profit margin, ROA, ROE), solvency (e.g., debt-to-equity, interest coverage), and efficiency (e.g., inventory turnover, asset turnover, receivables turnover)—including the correct numerator/denominator and brief interpretation of what each ratio measures.