Current Assets 2,017,856

1) Current ratio = = = 2.09

Current Liabilities 965,015

Current Assets - Inventories 2,017,856 - 343,717 1,674,148

2) Quick, or acid test ratio = = = = 1.73
Current Liabilities 965,015 965,015

Sales 4,004,738
3) Inventory turnover ratio = = = 11.65
Inventories 343,717

Receivables 453,278 453,278

4) Days sales outstanding (DSO) = = = = 41 days
Annual Sales / 365 days 4,004,738 / 365 10,972

Sales 4,004,738
5) Fixed assets turnover ratio = = = 4.21
Net Fixed Assets 951,064

Sales 4,004,738
6) Total assets turnover ratio = = = 1.35
Total Assets 2,968,920

Total Liabilities 965,015 + 207,389 1,172,404

7) Debt ratio = = = = 39.49%
Total Assets 2,968,920 2,968,920

Earning Before Interest & Taxes (EBIT) 407,958

8) Time-interest-earned (TIE) ratio = = = 28.59
Interest Charges 14,269

EBITDA + Lease Payments (1,381,458 - 858,805) + 0 522,653

9) EBITDA coverage ratio = = = = 36.63
Interest + Principal Payments + Lease Payments 14,269 + 0 + 0 14,269

Net Income Available to Common Stockholders 695,291

10) Profit margin on sales ratio = = = 17.36%
Sales 4,004,738

Earning Before Interest & Taxes (EBIT) 407,958

11) Basic earning power (BEP) ratio = = = 13.74%
Total Assets 2,968,920

Net Income Available to Common Stockholders 695,291

12) Return on total assets (ROA) ratio = = = 23.42%
Total Assets 2,968,920
 Net Income Available to Common Stockholders 695,291
13) Return on common equity (ROE) ratio = = = 38.70%
Common Equity 1,796,516

Price per Share Price per Share 1 1

14) Price / Earnings (P/E) ratio = = = = = 0.51
Earnings per Share Net Income / Common Shares Outstanding 695,291 / 357,286 1.95

Price per Share Price per Share 1 1

15) Price / Cash flow ratio = = = = = 0.44
Cash Flow per Share Net Income + Depreciation + Amortization 695,291 + 114,695 + 0 2.27
Common Shares Outstanding 357,286

Market Price per Share Market Price per Share 1 1

16) Market / Book (M/B) ratio = = = = = 0.20
Book Value per Share Total Common Equity 1,796,516 / 357,286 5.03
Common Shares Outstanding