Ratio

(Taken f

Liquidity (Ability to pay current liabilites)

Working Capital: Current Assets - Current Liabilities

Current Ratio: Total Current Assets/Total Current Liabilities

Cash Ratio: (Cash + Cash Equivalents)/Total Current Liabilities

Acid-test Ratio: (Cash + Short-term Investments + Net Current Receivables) / Total Current Liabilitie

Efficiency (Ability to Sell Merchandise Inventory and Collect Receivables)

Inventory Turnover: COGS/Average Merchandise Inventory

Day's Sales in Inventory: 365 Days/Inventory Turnover

Gross Profit Percentage: Gross Profit/Net Sales Revenue

Accounts Receivable Turnover Ratio: (not applicable)

Days' Sales in Receivables: (not applicable)

Solvency: (Ability to Pay Long-term Debt)

Debt Ratio: (Total Liabilities/Total Assets)

Debt to Equity Ratio: (Total Liabilities/Total Equity)

Profitability: (Evaluating Profitability)

Profit Margin Ratio: Net Income/Net Sales

Rate of Return on Total Assets: (Net Income + Interest Expense)/Average Total Assets

Asset Turnover Ratio: Net Sales/Average Total Assets

Rate of Return on Common Stockholders' Equity: (NI - Preferred Dividends)/ Avg. Common Stock

Earnings Per Share: (NI - Preferred Dividends)/Weighted Average of Common Shares Outstanding

Investment Potential: (Evaluating Stock as an Investment)

Price Per Earnings Ratio: Market Price Per Share of Common Stock/Earnings Per Share

Dividend Yield: Annual Dividends Per Share / Market Price Per Share

Dividend Payout: Annual Dividend Per Share / Earnings Per Share

pendix B
Corporation
Financial Analysis
015 Annual Reports)

From 2015 Report

Current Assets
Current Liabilities
Working Capital:

Industry Average
30-Jan-16
14130
12622
1508

Current Assets
Current Liabilities
Current Ratio:

14130
12622
1.12

Cash and Cash Equivalents

Total Current Liabilities
Cash Ratio:

4046
12622
0.32

Cash +ST Investments

Net Current Receivables
Total Current Liabilities
Acid-test Ratio:

2.65

4046
750.36
12622
0.38

0.5

30-Jan-16
51,997
8601
6.05

2.73

From 2015 Report

COGS
Average Merchandise Inventory
Inventory Turnover
365 Days
Inventory Turnover
Day's Sales in Inventory:
Gross Profit
Net Sales Revenue
Gross Profit Percentage

365
6.04545983
60.38
21788
73785
29.53%

From 2015 Report

Total Liabilities
Total Assets

27305
40262

Debt Ratio:

0.678

Total Liabilities
Total Equity
Debt to Equity Ratio:

27305
12957
2.107

From 2015 Report

Net Income
Net Sales
Profit Margin Ratio:
Net Income + Interest Expense
Average Total Assets
Rate of Return on TTL Assets:
Net Sales
Average Total Assets
Asset Turnover Ratio:

3363
737.5
4.56
327330
40262
8.13
737.5
40262
1.83%

NI - Pref Dividends
Avg. CSH Equity
Rate of Return on CSH Equity:

323277
12957
24.95

NI - Pref Dividentds
Weighted Avg CS Outst
EPS:

323277
60881
5.31

From 2015 Report

Market Price Per Share
Earnings Per Share
Price Per Earnings Ratio:

71.69
5.31
13.5

Annual Dividend Per Share

Market Price Per Share
Dividend Yield:

2.2
71.69
3.1%

Annual Dividend Per Share

Earnings Per Share
Dividend Payout:

2.2
5.31
0.41

Comparison to Industry Average

1.53 less

0.12 less

3.32 more