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I just received PFIZER's mid-year report and (hoping that I figured it right) noticed that their ratio of cash to long term debt decreased from 2.0 to 1.5 and their flow ratio increased from 0.9 to 1.17 during the period from June 1997 to June 1998. They do show increasing margings as well as increasing ROE and ROA. The debt ratio and flowie are still within the parameters for a C-K company, however are these negative trends a cause for concern?

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