financial-ratio-analysislisted

# Financial Ratio Analysis Computes 14 standard ratios via the deterministic engine and interprets them with industry-aware benchmarks — not blind rules. ## Ratio Groups 1. **Liquidity**: `currentRatio`, `quickRatio`, `cashRatio` — ability to pay short-term obligations. 2. **Solvency**: `debtToEquity`. 3. **Profitability**: `grossMargin`, `netMargin`, `roa`, `roe`. 4. **Efficiency**: `inventoryTurnover`, `receivablesTurnover`, `daysSalesOutstanding` (DSO), `daysPayablesOutstanding` (DPO), `daysInventoryOutstanding` (DIO), `cashConversionCycle` (CCC). ## Conservative SME Benchmarks (industry-dependent, not statutory) * Current ratio ≥ 1.5; quick ratio ≥ 1.0; cash ratio ≥ 0.2. * Debt/Equity < 2.0 for non-capital-intensive SMEs. * Gross margin varies greatly by industry — compare against your own trend and competitors, not a single absolute figure. * A positive CCC means working capital is tied up — compare with the industry payment cycle. ## Hybrid Execution Model Pass the balance sheet & income statement to `engines/financial-ratios.js` (14 functions). Wrap the output in a Trust Envelope containing the standard basis (PSAK 1), `risk_level: MEDIUM`, `requires_human_review: true` for credit support, `as_of` report date. ## Scope & Safety * **Use for**: financial health checks, SME credit worthiness, cross-phase performance monitoring. * **Do not use for**: a substitute for audited financial statements, stock valuation, large investment decisions without qualitative analysis