On the other hand, current liabilities fell from 44% to 25%. Even though there is a downward shift in the representation of current liabilities relative to total assets. The company gives more importance to liability accounts than current asset accounts since current assets have a lower percentage. This analysis can also explain the company's choice to pay all long-term debt without worrying about the impact on assets. This has a negative effect since the company will have difficulty finding other sources of money in the event of a financial emergency. Furthermore, the inventory account represents only 0.49% of total assets while it was 0.41% last year. This low percentage means that Second Cup does not place much importance on this specific account. The percentage increase is not significant enough to cause change. Therefore, with the analysis of current assets, current liabilities and inventory accounts, it is clear that the Second Cup values ​​the liability accounts more. For investors, this may indicate a negative sign. If the company owes more than it owns, this can impact shareholders' return on investment and the company's profitability.