Discuss the limitations of ratio analysis?

Notice: Trying to access array offset on value of type bool in /home/onliiuxo/public_html/wp-content/themes/betheme/functions/theme-functions.php on line 1490

Notice: Trying to access array offset on value of type bool in /home/onliiuxo/public_html/wp-content/themes/betheme/functions/theme-functions.php on line 1495

This is a discussion question . in the attachment I included the chapter reading and the reference please be very detailed