Question $3$:

$\backslash$table$[[$Ratio$,1.$ Ratio Change,$\backslash$table$[[2.$ Performance$],[+$ or $-]]],[2023,2022,+$ or $-,$Benchmark$],[$Current ratio,$1\mathrm{.}5,1\mathrm{.}7,,2,],[$Acid$-$test ratio,$0\mathrm{.}83,0\mathrm{.}85,,0\mathrm{.}95,],[$Inventory turnover,$8,7,,10,],[$Accounts receivable turnover,$12,14,,13,],[$Debt ratio,$0\mathrm{.}3,0\mathrm{.}2,,0\mathrm{.}7,],[$Times$-$interest$-$earned ratio,$7,6,,4,],[$Return on assets,$0\mathrm{.}06,0\mathrm{.}04,,0\mathrm{.}05,$:$.$