This document provides a comprehensive analysis of the financial ratios of Browns Plc, focusing on the gross profit margin ratio, operating profit margin ratio, current ratio, quick ratio, inventory holding period, payables payment period, and receivables collection period. It also discusses the meaning of working capital, receivables, inventory, and payables, and explains how changes in working capital impact the cash flow of the company. The analysis highlights the company's financial health and its ability to meet short-term obligations.