3
Company's Current Financial Plan
According to Purnomo (2018), the current ratio measures the company's ability to settle
all short-term obligations. The company's annual reports within the last five years show that Bed
Bath & Beyond's current ratio is steadily declining. In 2018, the company's current ratio was 1.8;
it decreased to 0.001 in 2022. With the steady decrease in the current ratio for the past five years,
Bed Bath & Beyond Company is experiencing challenges when settling its short-term
obligations. Below is a figure showing Bed Bath & Beyond Company's current ratio decline for
the past five years.
Secondly, Bath & Beyond Company experienced a decrease in its net profit margin and
return on equity since 2018. The net profit margin and return on equity go hand in hand when
evaluating a company's financial position. According to Julizar & Febriyanto (2021), the net
profit margin is the earned per dollar of sales after deducting all expenses. On the other hand, the
return on equity is used to measure the rate of return on the shareholders' investments. Both the
net profit margin and return on equity of Bath & Beyond Company have reduced for the past five