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1. Current Ratio 6.

Total Assets Turnover


= Current Assets / Current Liabilities = Sales / Total Assets
= 1,545,016 / 722, 000 = 4,749,118 / 2,338,016
= 2.14 = 2.03

2. Quick Ratio 7. Debt Ratio


= Current Assets - Inventories / = Total Liabilities / Total Assets
Current Liabilities
= 1,222,000 / 2,338,016
= 1,545,016 - 894,000 / 722,000
=0.52 or 52.27%
= 0.9

8. Net Profit Margin


3. Inventory Turnover
= Net Income / Sales
= Cost of Goods Sold / Inventory
= 440,504 / 4,749,118
= 3,250,000 / 894,000
= 9.28%
= 3.64

9. Return on Assets
4. Daily Sales Outstanding
= Net Income / Total Assets
= Receivables / (Annual Sales / 360)
= 440,504 / 2,338,016
= 550,000 / (4,749,118 / 360)
= 0.1884 or 18.84%
= 41. 69

10. Return on Equity


5. Fixed Assets Turnover
= Net Income / Total Equity
= Sales / Net Fixed Assets
= 440,504 / 1,116,016
= 4,749.118 / 793,000
= 0.3947 or 39.47%
= 5.99

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