On the basis of the following figures derived from the accounts of a company, prepare a report on the level of efficiency of financial and operational management of the company:

Years

Capital Turnover Ratio

Net Profit on Sales (%)

ROI (%)

Current Ratio

1

1

8

8

6

2

2

10

20

4

3

3

11.5

34.5

2

4

5

13

65

0.5