Identify the change in ratio value

Question

Response to the following problem:

For each ratio listed, identify whether the change in ratio value from 2010 to 2011 is usually regarded as favorable or unfavorable.

Ratio                              2011      2010                      Ratio                                      2011                      2010

1. Profit margin                8%          6%          5. Accounts receivable turnover                5.4                          6.6

2. Debt ratio                   45%       40%          6. Basic earnings per share                      $1.24                     $1.20

3. Gross margin               33%       45%         7. Inventory turnover                               3.5                          3.3

4. Acid-test ratio              0.99       1.10         8. Dividend yield                                      1%                          0.8%