In 2008, driven by a passion for the world of data, Vishal and Vikas founded Excellent Data Ltd. (EDL). Today, after over 15 years, EDL is more than an organization; it's a tight-knit community of enthusiasts united by o

In 2008, driven by a passion for the world of data, Vishal and Vikas founded Excellent Data Ltd. (EDL). Today, after over 15 years, EDL is more than an organization; it's a tight-knit community of enthusiasts united by one thing-the passion to tackle real-world challenges with data. Growth story of Data science, data analytics in future is going to be big and keeping this aspect in mind, EDL management is considering acquiring other companies in the same field to increase its reach, competitiveness, diversification and customer base. Investment in and acquisition of companies engaged in providing AI services is also on the cards. The following companies were shortlisted for considering the acquisition : (i) Latest Technologies Ltd. (engaged in Master Data Management, Data lineage/Metadata, Data Archival, Data masking, Data quality and Data Security. (ii) CBF Technologies (engaged in providing AI solutions). EDL knows that these types of decisions have long term impacts on the company, so decided to have forensic audit conducted of the proposed companies to be acquired from a qualified professional. Accordingly, EDL has approached you to help them by conducting thorough investigation and highlighting the important aspects to be considered. (Approval for investigation has been taken from the stakeholders of both the proposed companies). Considering your experience and reputation of business investigations, management has instructed you to keep the following things in mind while submitting the report : Considering the presence of porposed acquiree's in African countries, money laundering activities possibility cannot be ruled out. Assurance required that no such possibility exists by examining the relationship between company and shell companies, if any. Go beyond the conventional financial measures to consider qualitative factors relevant for evaluating the performance and prospects of the company. Include in the report, statement to show the trend as well as changes that have taken place in the financial position of the company. Mention separately cash generated from business only. Considering the above information, answer the following: What type of ratios will be used to show the trend as well as changes that have taken place in the financial position of the company ?