The document analyzes the ratio performance of Rani Ltd over three years from 2010-2012. It finds that while sales have increased, net profit margins have fallen due to rising costs of sales. Liquidity ratios like the current ratio are up but the quick ratio is alarming, indicating a working capital management problem. Receivable collection periods and inventory levels are high, extending the operating cycle. Suggestions include improving debt collection, inventory turnover, avoiding overtrading and better working capital management to secure the company's financial position.