| LIQUIDITY RATIOS BERSHKA | 31/01/2017 | 31/01/2018 | 31/01/2019 | 31/01/2020 |
| CURRENT RATIO | 1.34 | 1.14 | 0.76 | 0.82 |
| ACID TEST/LIQUIDITY RATIO | 0.82 | 0.71 | 0.31 | 0.37 |
| IMMEDIATE CASH RATIO | 0.76 | 0.63 | 0.23 | 0.32 |