📈 Group 1 — Profitability Ratios
💧 Group 2 — Liquidity Ratios
⚙️ Group 3 — Efficiency Ratios
⚖️ Group 4 — Gearing & Investor Ratios
📋 Summary — All 13 Ratios at a Glance
📌 Cambridge Exam Technique — 4-step interpretation:
1. State the ratio value with correct units.
2. Compare — against prior year, benchmark or industry norm.
3. Judge — better / worse / concern / comfortable.
4. Explain why — link to specific business information given.
Never state a ratio change without explaining what caused it and what it means for this specific company.
🎯 Interpretation Quiz — Test Your Understanding