Total Assets Turnover

Current Ratio
2001
2002
2003
2001
2002
1.72
1.46
1.06
1.87
1.36
This inidicates the efficiency of a company to deploy its assets i Declining current ratio implies deteri
Return on Assets
Debt Ratio
2001
2002
2003
2001
2002
0.1
0.05
0.0026
0.35
0.6
This is a measure of operating performance that shows how well the assets have been employed
Return on Investment
2001
2002
2003
0.19
0.12
0.05

Working Capital
2001
2002
2003
357,105 248,000
-92540
This shows the excess of current assets over current liabilities
Quick Ratio
2001
2002
2003
0.49
0.24
0.11
Indicator of a company short term liquidity.

Debt to Equity Ratio

2001
2002
0.53
1.53
This indicates the amount of assets b
Retrun on Total Assets
2001
2002
0.11
0.07

Acid Test Ratio

2001
2002
0.49
0.24
The company's ability to meet its sho

rrent Ratio

Inventory Turnover Ratio

Average Sale Period
2003
2001
2002
2003
2001
0.93
4.5
4.68
3.77
81.1
rrent ratio implies deteriorating finanical This represents how many times a company inventory has been sold

ebt Ratio

2003
0.75
ave been employed

Gross Margin Percentage

2001
2002
2003
0.4
0.39
0.39
Gross Margin Percentage represents the total sales revenue that a co

o Equity Ratio
Times Interest Earned Ratio
2003
2001
2002
2003
3.03
8.86
3.05
1.08
es the amount of assets being provided by The most common measure of a firms ability to protect the long term

on Total Assets
2003
0.03

d Test Ratio

2003
0.11
y's ability to meet its short term debt. It is a rigorous calculation in which most liquid assests are taken into acc

Average Sale Period

2002
2003
77.99
96.81
inventory has been sold and replaced in a year

l sales revenue that a company retains after incurring direct costs.

to protect the long term creditor

ssests are taken into account