Ratios for Financial Analysis Appendix B

1 Liquidity
Working Capital Current assets Current liabilities
2,060,040.00 5,065,288 3,005,248
Current Ratio Total current assets Total current liabilities
1.69 5,065,288 3,005,248
Cash Ratio Cash + Cash equivalents Total current liabilities
0.08 245,410 3,005,248
Acid-test ratio Cash + Short-term Inv + Net current receivables Total current liabilities
0.67 2,016,536 3,005,248
2 Efficiency
Inventory Turnover Cost of goods sold Average merchandise inventory
9.06 25,071,008 2,767,158
Day's sales in inventory 365 days Inventory turnover
40.29 365 9.06
Gross profit percentage Gross profit Net sales revenue
0.2367 7,774,065 32,845,073
3 Solvency
Debt Ratio Total liabilities Total Assets
0.95 10,979,682 11,593,752
Debt to equity ratio Total liabilities Total equity
17.88 10,979,682 614,070
Times-interest-earned ratio Net Inc + Inc tax exp + Int exp Interest expense
1.11 480,436 431,991
4 Profitability
Profit margin ratio Net income Net sales
0.0001 4,053 32,845,073
Rate of return on total assets Net inc + Int exp Average total assets
0.04 436,044 11,435,381
Asset turnover ratio Net sales Average total assets
2.87 32,845,073 11,435,381
Rate of return on common stockholders equity Net Inc - Preferrred div Average common stockholders equity
0.007 4053 597,749.00
Earnings per share Net Inc - Preferrred div Weighted avg number of common shares outstand
0.004 4053 1,050,722.00
5 Investment Potential
Price/earnings ratio Market price per share of common stock Earnings per share
451.09 1.74 0.004
Dividend yield Annual dividend per share Market price per share
0.000000 0 1.74
Dividend payout Annual dividend per share Earnings per share
0.00% 0 0.004