Although reference values for financial ratios are sometimes provided, they should not always be taken literally. Factors such as the overall economic situation and the specific circumstances of your company may justify results that, at first glance, do not fit within these benchmarks. In general, it is important to consider these factors along with other references, such as historical trends, values obtained by companies of similar size and industry, etc. The Bank of Spain’s website provides access to this type of data.
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