net working capital 2,630

current liabilities 5,970

current assets=net working capital+current
8,600
liabilities

inventory 3,860

current ratio=current assets/current

1.4405
liabilities

quick ratio=(current
0.794
assets-inventory)/current liabilities
profit margin 5%
sales 14,200,000
net income=profit margin*sales 710,000

ROA= Net income/total assets 0.0628

total assets 11,300,000

total debt 4,900,000
total equity 6,400,000
ROE=Net income/total equity 0.11
Credit sales 4,986,340
receivable balance 513,260

receivables
turnover=Credit 9.715
sales/receivable balance

The days’ sales in

receivables=365/receiva 37.571
bles turnover
On average, the company’s customers paid off their accounts in 37.571 days.
inventory 426,287
cost of goods sold 4,738,216
inventory turnover=cost of goods
11.12
sold/inventory
The days’ sales in inventory=365
32.84
day/inventory turnover
On average, a unit of inventory sat on the shelf 32.84 days before it was sold.
total debt ratio 0.57
total equity ratio 0.43

debt-equity ratio=total
debt ratio/total equity 1.33
ratio

equity multiplier=1+
2.33
(D/E)
additions to retained earnings 435,000
dividends 245,000
total equity 5,700,000
shares 175,000
currently sells 78
sales 7,450,000

Net income ​= Addition to RE +

Dividends
680,000
Earnings per share​= NI / Shares 3.89
Dividends per share​= Dividends /
Shares 1.4
Book value per share​= TE / Shares
32.57
Market-to-book ratio ​= Share price /
BVPS 2.39
P/E ratio ​= Share price / EPS 20.07
Sales per share​= Sales / Shares​ 42.57
P/S ratio ​= Share price / Sales per
share 1.83
equity multiplier 1.43
total asset turnover 1.87
profit margin 6.05%
ROE 16.18%
ROE 13.85%
total asset turnover 1.75
profit margin 5.80%
equity multiplier 1.36
debt-equity ratio=EM-
1 0.36
cost of goods sold 75318
accounts payable 18452

Payable turnover=cost of goods sold/accounts payable 4.08

The days’ sales in inventory=365 day/Payable turnover 89.42

The company left its bills to suppliers outstanding

for 89.42 days on average. A large value for this
ratio could imply that either (1) the company is
having liquidity problems, making it difficult to
pay off its short-term obligations, or (2) that the
company has successfully negotiated lenient
credit terms from its suppliers.
cash 63,000
debt 220,000
market value 755,000
EBIT 95,000

depreciation and amortization 178,000

enterprise value=market
912,000
value+debt-cash
EBITDA=EBIT+depreciation and
273,000
amortization
enterprise value-EBITDA 3.341
debt-equity ratio 0.63
Return on assets 8.40%
total equity 645,000
equity multiplier 1.63
Return on equity 0.14
Net income 88,313.40
sales 5,987
total asset 2,532
debt-equity ratio 0.57
return on equity 11%
PM 2.963%
net income 177.40
net income 213,700
profit margin 7.10%
accounts receivable 126,385
Sales 3,009,859.15
credit sales 1,956,408.45
Receivables
turnover=credit
15.48
sales/accounts
receivable

The days’ sales in

Receivables =365
23.58 days
day/Receivables
turnover
 0.35
long-term debt ratio
current ratio 1.45
Current liabilities 1,140
sales 8,370
profit margin 8.3%
ROE 16.5%
Current asset=current
1,653
ratio*Current liabilities
Net income=profit
694.71
margin*sales

Total equity=Net income/ROE

4,210.36
long-term debt 2,267.12
total debt 3,407.12
total assets 7,617.48
net fixed assets 5,964.48