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Financial Statement Analysis Essay Preview: Financial Statement Analysis Report this essay FINANCIAL STATEMENT ANALYSIS 2005 Current ratio Current Asset 471,282.00 552,006.00 535,360.00 785,855.00 764,409.00 Current Liability 146,955.00 186,074.00 127,750.00 140,392.00 139,788.00 3.21 2.97 4.19 5.60 5.47 CURRENT RATIO. The current ratio (Sannella, 1991) above shows that in the year 2001 the current assets of J.