Espial Group Inc. calculated the ratios shown below for 2014

Espial Group Inc. calculated the ratios shown below for 2014 and 2013:

Espial Group Inc. calculated the ratios shown below for 2014

Required
1. Identify whether the change in the ratios from 2013 to 2014 is favourable (‘F’) or unfavorable (‘U’).
2. Assess whether the 2014 ratios are favourable or unfavorable in comparison to the industry averages shown in Exhibit18.11.

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