Income Statement METRON Enterprise Jan.

1 to Balance Sheet METRON Enterp

Dec.31 2022 Assets
Sales Revenues 197,000.00 Current Assets:
Cost of Goods Sold 87,000.00 Cash 900,000
Gross Profit (Loss) 110,000.00 Account Receivable 75,000
Inventories 25,000
Operation Expenses Total Current Assets 1,000,000
Marketing 15,000.00
Amortization 5,000.00 Fixed Assets
General Administrative 30,000.00 Plant and Equipment 820,000
Total Operation Expense 50,000.00 Land 511,000
Operation Income b/f Interest 60,000.00 Total Fixed Assets 1,331,000
Interest 15,000.00
Operation Income b/f taxes 45,000.00 Total Assets 2,331,000
Taxes (10%) 4,500.00
Net Income 40,500.00
Balance Sheet METRON Enterprise Liquidity
Liability Working capital
Current Liabilities Current Ratio
Account Payable 147,000 Quick ratio
Accrued Salaries 140,000 Average collection period
Total Current Liabilities 287,000 Average payment period
Inventory days
Long term Liabilities Operating Performa
Mortgage 556,900 Inventory Turnover
Long term Debt 337,100 Accounts Receivable Turnover
Total Long term Liabilities 894,000 Accounts Payable Turnover
Times Interest Earned
Shareholder's Equity Investment Retur
Class A shares (50,000) 250,000 Operating Income Margin
Retained Earning 900,000 Total Asset Turnover
Total shareholder's Equity 1,150,000 Return on Equity

Total Liabilities & S/E 2,331,000

- - 511,000
 Liquidity Industry Avg.
Current Assets – Current Liabilities 713,000
Current Assets/Current Liabilities 3.5 1.3
Cash and equivalence only/Current Liability 3.1 0.8
Account receivable/Avg. daily sale 139 35
Account payable/Avg. daily cost of sale 617 35
inventories/COGs/365 105 45
Operating Performance
Cost of goods sold/inventory 3.48 8
Sale/Account receivable 3 10
Cost of goods sold/account payable 1 10
Operation income/interest expense 4 3
Investment Return
Operation income/Sales 30% 25%
Sales/total assets 0.08 3
Net Income/Common Equity 4% 32%

COGS/365 238.36
METRON has a higher current ratio (3.5) compared to the industry average (1.3). This indicates that METRON is better position
METRON has a higher quick ratio (3.1) compared to the industry average (0.8). This suggests that METRON is in a strong positi
METRON has a longer average collection period (139 days) compared to the industry average (35 days). This indicates that it ta
METRON has a much longer average payment period (617 days) compared to the industry average (35 days). This means that
METRON has more inventory days (105) compared to the industry average (45). This suggests that METRON holds onto its inve

METRON has more inventory days (105) compared to the industry average (45). This suggests that METRON holds onto its inve
METRON's accounts receivable turnover (3) is lower than the industry average (10). A higher turnover indicates that METRON
METRON's accounts payable turnover (1) is lower than the industry average (10). A higher turnover indicates that METRON is
METRON's times interest earned (4) is higher than the industry average (3). This indicates that METRON has a greater buffer t

METRON's operating income margin (30%) is higher than the industry average (25%). This indicates that METRON is more effic
METRON's total asset turnover (0.08) is much lower than the industry average (3). A higher turnover indicates better utilizatio
METRON's return on equity (4%) is significantly lower than the industry average (32%). This suggests that METRON is not gene
hat METRON is better positioned to cover its short-term liabilities. It is outperforming the industry in this aspect.
t METRON is in a strong position to cover short-term liabilities without relying heavily on inventory. It is outperforming the industry in this
days). This indicates that it takes METRON longer to collect its accounts receivables, which might be a point of concern. METRON is under
ge (35 days). This means that METRON takes significantly longer to pay its bills. This might indicate cash flow management issues. METRON
at METRON holds onto its inventory for a longer period, which could be tied up capital. METRON is underperforming in this area.

at METRON holds onto its inventory for a longer period, which could be tied up capital. METRON is underperforming in this area.
nover indicates that METRON is collecting its receivables more efficiently. METRON is underperforming in this area.
ver indicates that METRON is managing its payables more efficiently. METRON is underperforming in this area.
METRON has a greater buffer to cover its interest expenses. METRON is outperforming the industry in this aspect.

es that METRON is more efficient in generating profit from its operations. METRON is outperforming the industry in this aspect.
over indicates better utilization of assets. METRON is underperforming in this area.
ests that METRON is not generating as much return for its shareholders relative to its equity. METRON is underperforming in this area.
performing the industry in this aspect.
of concern. METRON is underperforming in this area.
management issues. METRON is underperforming in this area.
forming in this area.

forming in this area.

ustry in this aspect.

derperforming in this area.

 Income Statement METRON Enterprise Jan.1 to
Dec.31 2022
Sales Revenues 197,000.00 100%
Cost of Goods Sold 87,000.00 44%
Gross Profit (Loss) 110,000.00 56%

Operation Expenses
Marketing 15,000.00
Amortization 5,000.00
General Administrative 30,000.00
Total Operation Expense 50,000.00 25%
Operation Income b/f Interest 60,000.00 30%
Interest 15,000.00 8%
Operation Income b/f taxes 45,000.00 23%
Taxes (10%) 4,500.00 2%
Net Income 40,500.00 21%

165%