$\backslash$table$[[$Ratio$,2018,2019,2020,\backslash$table$[[$Industry$],[$Average$],[2020]],$Evaluation$],[\backslash$table$[[$Cross$],[$sectional$],[2020]],\backslash$table$[[$Time$-$series$],[2018-2020]]],[$Current ratio,$2\mathrm{.}5,2\mathrm{.}0,,2\mathrm{.}25,,],[$Acid$-$test ratio,$1\mathrm{.}0,0\mathrm{.}9,,1\mathrm{.}10,,],[$Inventory turnover,$4\mathrm{.}0x,3\mathrm{.}0x,,4\mathrm{.}0x,,],[$Age of inventory,$91$ days,$122$ days,,$91$ days,,$],[$Accounts receivable turnover,$5\mathrm{.}0x,4\mathrm{.}5x,,6\mathrm{.}0x,,],[$Age of receivables,$73$ days,$81$ days,,$61$ days,,$],[$Total asset turnover,$0\mathrm{.}9x,0\mathrm{.}8x,,1\mathrm{.}0x,,],[$Gross profit margin,$39\%,41\%,,40\%,,],[$Net profit margin,$17\%,15\%,,15\%,,],[$Return on assets,$5\mathrm{.}3\%,5\mathrm{.}5\%,,7\%,,],[$Return on equity,$15\%,20\%,,20\%,,],[$Earnings per share,$$98,$$$95,,$$$75,,],[$Debt ratio,$60\%,65\%,,48\%,,],[$Times interest earned,$5\mathrm{.}5x,4\mathrm{.}5x,,4\mathrm{.}0x,,],[$Price$/$Earnings ratio,$2\mathrm{.}857,2\mathrm{.}895,,2\mathrm{.}805,,],[$Price to book ratio,$0\mathrm{.}92,0\mathrm{.}91,,0\mathrm{.}91,,]]$

b$.$ On the above table, evaluate the position of the company using cross$-$sectional and time series $($trend$)$ analysis. Use "Good" for favorable ratios, "Poor" for unfavorable ones, or "Fair" for those ratios which almost meet the industrial average or present only slight improvement in the time$-$series performance.