.79 Evaluation and Recommendation: Evaluation :- 2% compare to previous year company making good but still is not ideal ratio. Company does not have balance between their current asset and current liabilities. Recommendation:- Need to ensure inventory is translated in sales. Marketing campaigns or in-store /offline discounts may help with this, but discussions with the marketing team should help identify a plan to clear excess stock and bring the inventory levels back in line with demand. Ratio Formul 20X7 20X6 20X5 Working CA - CL 6282-7934 5233-9436 capital