In the realm of modern finance, businesses encounter the perpetual challenge of managing debt obligations effectively to maintain a favorable credit standing and foster sustainable growth. Investors keenly scrutinize companies capable of navigating financial complexities while ensuring stability and profitability. A pivotal instrument in this evaluation process is the balance sheet, which provides a comprehensive overview of a company's assets, liabilities, and shareholder equity, offering insights into its financial health and operational efficiency. In this context, leveraging available financial data, particularly from preceding fiscal periods, becomes imperative for informed decision-making and strategic planning