1a

liquidity ratio

= current asset/ current liabilities

= 1,999,606 /1,562,625
1.279645468

1b

quick/ acid-test
ratio

= (current assets - inventories)/current liabilities

= (1,999,606-13,858)/1,562,625
1.270777058

2a

average collection
period

= account receivable /sales per day

= 762,482/(1,886,999/365)
147.4859976

2b

inventory turnover

= cost of good sold/ inventories

= 460550/13858
33.23351133

2c

total asset turnover

= sales/total assets
= 1,886,999/8,759,103
0.215432904

3a

debt ratio

= total debt/total assets

= 1,562,625/8,759,103
0.178400117

3b

Times interest
earned ratio

= EBIT/total interest
= 661,582/(349126+85436)
1.522411071

4a

Operating profit
margin

= operating profits/ sales

= 661,582/1,886,999
0.35060008

4b

nett profit margin

= earnings available for common stockholders/ sales

= 142,321/1,886,999
0.075421874

4c

EPS

= earnings available for common stockholders/ number of shares of common stock outstan
= 142,321/411,142
0.346160207

4d

return on total
assets

= earning available for common stockholders/ total assets

= 142,321/1,999,606
0.071174521

4e

return on equity

= earnings available for common stockholders/ common stocks equity

= 142,321/1,473,800
0.096567377

interest=financing cost+ minority interest

5a

P/E ratio

= market price per share of common stock/ earnings per shares

= 3/0.3462
8.665511265

5b

M/B ratio

= common stock equity/number of shares of common stock outstanding

= 1,473,800/411,142
3.584649586

t+ minority interest

hares of common stock outstanding

= 661582/349126
1.894966

outstanding