This document analyzes various financial ratios for a business between 2012 and 2013. It finds that the return on equity and gross profit margin decreased slightly, while the net profit margin increased slightly. Selling expenses decreased as a percentage of sales from 11.5% to 9.8%, while general and financial expenses increased slightly. The working capital ratio improved from 1.45 to 1.59, indicating better ability to cover current liabilities, though it remains below the minimum requirement of 2. The total debt ratio decreased from 56.8% to 56.3% but remains above the maximum limit of 50%. Inventory and debtor turnover ratios increased slightly, while the interest coverage ratio improved from 11.6 to 11.7 times and meets