.:. Required Refer to Exhibit 18.14 and calculate Focus

Required
Refer to Exhibit 18.14 and calculate Focus Metals’ solvency ratios for 2013 and 2014 (round answers to two decimal places).
Analysis Component: Identify whether the change in each ratio from 2013 to 2014 was favourable (F) or unfavorable (U) andwhy.
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