Operating Margin Operating Income / Net Sales 7000

Return on Assets Net Income / Total Assets 6500

Return on Equity Net Income / Shareholders Equity 6500
Return on Capital Employed EBIT / Capital Employed 7000

Receivables Turnover Net Credit sales / Avg Account Receivable 15000

Total Asset Turnover Sales / Total Assets 15000

Current Ratio Current Assets / Current Liabilities 25100

Quick Ratio current assets – inventories) / current liabilities 11845
Cash Ratio Cach+Cash Equivalents+Invested Fund / Current Liab. 1845

Total Debt to Total Capital: Debt / Shareholder's equity + Debt 40000

Total Debt to Total Assets: Short tem debt + Long term debt / Total assets 40000
Long-Term Debt to Equity: Total libilities / Shareholder's equity 48100
 15000 46.66667 5800 14000 41.42857
162600 3.99754 5500 158175 3.477161
114500 5.676856 5500 112500 4.888889
22600 30.97345 5800 20700 28.01932

12627.5 118.7884
162600 9.225092 14000 158175 8.850956

2500 10.04 23775 3075 7.731707

2500 4.738 11775 3075 3.829268
2500 0.738 1275 3075 0.414634

164500 24.31611 40000 152500 26.22951

162600 24.60025 40000 158175 25.28845
114500 42.00873 45675 112500 40.6
 20X2 20X1
Operating Margin 46.7 41.4
Return on Assets 4.0 3.5
Return on Equity 5.7 4.9
Return on Capital Employed 31.0 28.0

20X2 20X1
Receivables Turnover 118.8
Total Asset Turnover 9.2 8.9

20X2 20X1
Current Ratio 10.0 7.7
Quick Ratio 4.7 3.8
Cash Ratio 0.7 0.4

20X2 20X1
Total Debt to Total Capital 24.3 26.2
Total Debt to Total Assets 24.6 25.3
Long-Term Debt to Equity 42.0 40.6