RATIOS TELL A STORY

:
2
3
Fiscal year-end
1-Dec
2-Feb
Cash and equivalents
53.50
36.40
0.80
Receivables
6.20
56.60
3.60
Inventory
(-- )
(-- )
21.90
Other current assets
7.40
(-- )
2.60
Total current assets
67.10
(-- )
28.90
Net plant and equipment
3.90
1.00
50.50
Financial-service assets
(-- )
(-- )
(-- )
Goodwill and investments
23.90
6.00
18.80
Other assets
5.10
(-- )
1.80
Total assets
100.00
100.00
100.00
Notes payable
(-- )
(-- )
2.30
Accounts payable
2.00
62.30
15.70
Accrued expenses
1.30
(-- )
3.10
Income taxes
2.50
(-- )
(-- )
Other current liabilities
13.10
11.20
7.60
Total current liabilities
18.90
(-- )
28.70
Long-term debt
(-- )
14.90
44.10
Financial-service liability
(-- )
(-- )
(-- )
Deferred-tax liability
1.40
(-- )
(-- )
Other liabilities
(-- )
4.10
8.80
Total liabilities
20.30
92.50
81.60
Minority interest
(-- )
(-- )
(-- )
Preferred stock
(-- )
(-- )
(-- )
Common stock
48.00
3.80
16.30
Retained earnings
31.70
3.90
11.10
Treasury stock
(-- )
(0.20)
(9.00)
Total owners’ equity
79.70
7.50
18.40
Total liabilities and equity
100.00
100.00
100.00
Return on sales
0.29
0.11
0.02
Asset turnover
0.45
0.09
2.69
Return on assets
0.13
0.01
0.06
Leverage
1.26
13.90
5.65
Return on equity
0.17
0.14
0.32
Long-term debt/total capital
(-- )
0.67
0.71
Current ratio
3.56
(-- )
1.01
Inventory turnover
(-- )
(-- )
8.83
Days receivables outstanding
50.00
2,398.00
5.00
Revenue growth
0.10
(0.03)
0.02
Gross margin
0.86
(-- )
0.27
Dividend payout
0.38
Debt Coverage
1.12
0.01
0.15
Operating Funds Ratio
1.83
0.90
2.25
Software Dev Company
Commercial BankSupermarket
1
1-Jun

Low Receivable. No Days Receivable Inventory .Highest Asset Turn High Days Over.

) 1.00 100.60) (5.10 2.00 100.40 33.) (-.) (1.20 57.00 5.30 4.80 100.36 (-.70 2.50 2.48 0.10 0.00 10.00 0.35 0.10 5.14 (0.10 5.08 1.20 56.21 0.12 0.) 5.90 32.00 29.20 0.20 0.10 13.80 6.14 0.04 0.00 100.21 0.20 64.) 68.22 0.40 42.17) Fast Food ChainElectric UtilitiesComputer & OfficeDiscount Retail Store Automobile .70 1.80 18.36 2.10 2.40 22.00 30.40 4.90 5.24 0.80 2.) (-.60 8.80 21.) 12.90 11.60 18.) 23.41) 0.80 14.40 3.80 42.30 21.57 1.07) 0.40 1.00 72.36 0.70 8.07 0.) (-.20 10.04) 1.01 0.43 21.94 6.) (-.90 15.70 (37.50 (-.19 0.) 10.80 42.14 0.70 32.40 0.70 16.20 21.10 (-.20 (0.70 5.00 100.90 11.60 (-.96 0.02) 1.70 40.30 2.80 0.20 1.) 0.60 3.10 2.18 0.01 0.90) (-.00 0.90 (-.40 0.07 0.20 100.) 5.36 2.60 20.00 100.00 3.00 0.08 (0.80 12.40 11.60 54.) (-.Exhibit 1 RATIOS TELL A STORY: 2001 (amounts are % of total assets) 4 5 6 7 8 1-Dec 1-Dec 1-Oct 2-Jan 1-Dec 5.40 8.02 0.00 4.60 5.60 13.30 16.80 19.) (-.40 (-.28 1.70 (-.12 0.90 8.03 0.50 12.00 (-.58 1.03 0.00 (-.52 0.) (-.80 2.) 9.08) 0.10) 59.40 65.) 1.65 1.00 10.20 7.70 (-.00 100.87 2.70 14.30 13.30 3.70 0.) (-.35) 0.80 1.90 79.90 0.60 1.50 97.08 0.00 42.90 2.20 (-.40 4.) (-.) 1.30 2.) (-.60 1.00 27.00 100.) (-.) 0.54 (4.60 1.80 3.) 63.80 65.02 (0.00 (-.73 28.00 100.72 0.20 3.27 0.10 0.67 1.) 1.47 0.20 (-.52 1.19 (0.03 (0.) (-.20 8.30 2.10 15.90 (-.00 61.20 34.10 39.

Inventory Turnover .

) (-.70 9.10 0.20 9.00 29.11 0.14 0.25 (N/A ) 3.) 8.90) (-.10 2.00 0.) 4.) (-.10) (-.30 2.25 0.) (-.00 7.10 11.00 100.20 56.30 29.50 37.) 32.30 1.10 8.90) 32.60 2.) (-.40 7.30 0.00 100.10 2.20 1.) (-.) (-.10 (-.43 0.80 8.80 3.20 0.50 73.61 0.05 2.) (5.20 17.30 196.28 0.) (-.60 (-.20 4.90 26.80 18.14 1.50 7.) (-.) 18.10 (-.11 2.00 (-.94 (-.) 0.) (-.00 100.) 1.00 (-.43 0.15 (0.40 (-.00 100.00 7.71 1.17 (0.00 100.40) (50.47 (N/A ) 0.90 25.) 5.40 14.09 0.90 (-.39 0.30) 0.13 (0.00 (N/A ) 9.80 16.) (--.) (-.50 1.60 27.10 15.07 0.80 15.12 1.10 100.9 1-Apr 10 11 12 13 1-Dec 1-Dec 1-Dec 2-Feb 7.40 34.30 24.02) 0.) 11.90 0.80 11.18 0.82 Tax Service Company Airlines PharmaceuticalInternet Wholesale .60 27.70 5.30 71.01 0.90 (-.60 29.70 10.50 (87.00 0.06 0.90 27.) 0.) 32.26 0.04) 0.20 40.03 0.23 0.10 (-.50 7.00 71.90 67.90 6.00 (-.91 1.40 52.80) 28.50 60.39 (0.13 1.00 100.40 2.50 187.70 34.60 15.20 (-.20 (-.50 4.20 21.80 9.) 11.90 131.70 48.66 3.) (-.60 2.09 0.00 100.80 14.60 55.00 4.72 (N/A ) 3.00 40.18) 0.30 55.80 89.90 6.) 3.) 10.) (-.00 6.90 0.00 100.00 (-.50 1.90 0.60 25.31 0.23 (N/A ) 0.38 0.00 (15.) (-.03 4.10 35.40 44.) 8.60 32.80 0.10 28.) (-.) (-.30 7.60 11.90 71.12 0.50 5.10 14.) (-.22 (0.60 177.) (-.) (-.60 36.43 35.) 1.) (-.90 100.13 1.20 1.90) (0.