1.

The current ratio is consistently below the industrial standards of 2: 1, indicating the performance of current assets has to be improved; this is continuously decreasing every year right from 1.04 in 2009 to 0.73 in 2013. 2. The cash position ratio has declined from 0.25 to 0.08 in the year 2013 and standing well below the standards of 0.30. This shows cash maintenance is highly inefficient in the society. The consistent decline in cash balance and consistent increase in current liabilities is the reason behind this. 3. there is inefficient handling of the current assets and fixed assets from the year 2009 to the latest financial year because this ratio has turned out be in negative in the last 3 financial years. 4. Inventory turnover ratio is always on a decreasing trend throughout the last 4 financial year increase by one time it is increase in 2013, clearly showing the fact that the company has excellent sales record in the last five financial years and thereby exhibits a healthy stock turnover ratio. 5. Stock turnover ratio substantiates the fact that the society has an excellent stock rotation which has been consistently recorded improvement by recording 20 days in the financial year 2012 while in the financial year 203 it came back to 18 days again, indicating the excellence in the performance of the sales division of the organization. The sales performance is improving every year, because of the rising demand of the companys products.