$2017$

$2016$

$2015$

Acid$-$Test Ratio

$7,144/6,389=1\mathrm{.}118$

$=1\mathrm{.}12$

$4,966/4,655=1\mathrm{.}066=1\mathrm{.}07$

$3,646/4,993=0\mathrm{.}73$

Current Ratio

$9,519/6,389=1\mathrm{.}489=1\mathrm{.}49$

$6,380/4,655=1\mathrm{.}37$

$5,002/4,993=1\mathrm{.}00$

Accounts PayableCost of Goods Sold

$5,60318,201=0\mathrm{.}307=0\mathrm{.}31$

$4,11218,161=0\mathrm{.}226=0\mathrm{.}23$

$4,75815,406=0\mathrm{.}308=0\mathrm{.}31$

Accounts PayableTotal Liabilities

$5,60324,221=0\mathrm{.}23$

$4,11221,332=0\mathrm{.}19$

$4,75824,893=0\mathrm{.}19$

Accounts PayableInventory

$5,6031,524=3\mathrm{.}676=3\mathrm{.}68$

$4,1121,112=3\mathrm{.}697=3\mathrm{.}70$

$4,758900=5\mathrm{.}286=5\mathrm{.}29$

is there possible fraud?