A high debt to equity ratio indicates high financial risk, as it shows that a company is using more debt to finance its operations compared to equity.

A negative return on equity (ROE) signifies that the company is incurring losses, as it indicates that net income is negative relative to shareholders' equity.

The price-to-earnings (P/E) ratio indicates the market's expectations of future earnings based on the current share price relative to earnings per share.

The gross profit margin is calculated by subtracting the cost of goods sold from sales and then dividing by sales, indicating the percentage of revenue that exceeds the cost of goods sold.

Return on Equity (ROE) is calculated by dividing net income by shareholder's equity, indicating how effectively management is using a company’s assets to create profits.

International Financial Reporting Standards (IFRS) is primarily concerned with the presentation of financial statements and ensuring transparency and comparability.

Return on Assets (ROA) is a measure of a company's operational efficiency, indicating how well the company uses its assets to generate profit.

The Debt to Equity Ratio is not a liquidity ratio; it measures the company's financial leverage instead.

The Debt to Equity Ratio is used to evaluate a company's solvency by comparing its total liabilities to its shareholder equity.

The Inventory Turnover Ratio assesses a company's efficiency in managing its inventory by measuring how many times inventory is sold and replaced over a period.

Return on Assets (ROA) measures a company's profitability relative to its total assets, showing how efficiently assets are used to generate profit.