For the current ratio and quick

ratio, as you will see, Jacen Co.

2
started from a not so good start
1.8 1.87 when it comes to its ability to pay
1.6 1.72 for its current obligations. But for
1.4 the next 4 months, current ratio
1.42
1.2 1.34 and the quick ratio has increased to
1 more than 1 and it means that it is
0.8 a sign of a fiscal strength.
0.83
0.6
0.4
0.2 2
0 1.8
1.84
Current Ratio 1.6 1.7
JUNE JULY AUGUST
1.4
SEPTEMBER OCTOBER 1.4
1.2 1.31
1
0.8
0.79
0.6
0.4
0.2
0
Quick Ratio
JUNE JULY AUGUST
SEPTEMBER OCTOBER

16% Return On Asset

14% 15% This graph shows the
14%
percentage of profit a company
12%
12% 12% earns in relation to its overall
10% 11% resources. Second month ROA
shows a progress compared to
8%
the previous month of June. But
6% for the preceding months it
decreases and it needs the
4%
attention on how we. The
2% higher the ROA, the better the
0%
management. So we will have to
Return on Asset pay attention on how we will
JUNE JULY AUGUST increase the ROA.
SEPTEMBER OCTOBER
 This graph shows the ROE for the
70% past 5 months of JACEN CO. It
shows the ratio of the net income
60% 63% of the business to its partners’
55% equity. As you will notice in the
50%
financial statements, the cash
40% balances increase monthly and it
40% drags the down the company’s
30% 32% ROE. Now to improve ROE we can
28% consider distributing idle cash to
20%
partners. Also the use of more
10% financial leverage, increasing profit
margin and improve asset turnover
0% are ways to improve ROE.
Return on Equity
JUNE JULY AUGUST
SEPTEMBER OCTOBER

This ratio shows how

effectively the company is
90% producing its core products
and services and how the
80%
79% 78%
management runs the
70% business. For the first two
71%
months it increases but you
60%
59% will notice when It comes to
50% the month of august it
started to decrease . For the
40%
41% month of October, it has the
30% ratio of only 41%. Thus the
20%
management need to
improve on how to cut cost
10% while keeping the revenue
0% high.
Return on Sales
JUNE JULY AUGUST
SEPTEMBER OCTOBER
90%

80% This graph shows the Net

79% 78% Profit Margin Ratio of
70%
71% JACEN Co. for 5 months.
60% This ratio compares a
59% company's profits to the
50%
total amount of money it
40% brings in.
41%
30% Net Profit Margin of Jacen
20% Co. for the past 5 months
is considered good
10% because it is greater than
0% 20%.
Net Profit Margin
JUNE JULY AUGUST
SEPTEMBER OCTOBER

This graph shows only the

inventory turnover of the last
4
two months because JACEN Co.
3.5 3.73 only started to have its
inventory in the month of
3
3.05 September. The inventory
2.5 turnover ratio is an effective
2 measure of how well Jacen Co.
is turning its inventory into
1.5
sales. A higher inventory
1

0.5
0 0 0
0
Inventory Turnover
JUNE JULY AUGUST
SEPTEMBER OCTOBER
turnover ratio is preferable because it indicates that more sales are generated from a certain amount of
inventory.

For the debt to equity ratio it

shows a declining graph, and I
5
can also say that it is better
4.5
because the more a company's
4 4.33
operations rely on borrowed
3.5
money, the greater the risk of
3
bankruptcy, if the business hits
2.5
2.57 hard times. This is because
2
payments on our obligations
1.5 1.82 1.76
1.62 must still be paid--even if our
1
company has not profited
0.5
enough to meets our obligation.
0
Debt to Equity Ratio
JUNE JULY AUGUST
SEPTEMBER OCTOBER
 TREND ANALYSIS OF BALANCE SHEET
550% 551%

450%

350%

250%
220%
201%
190%
171%
167% 174%
150% 152%
125% 124% 132.00%
121%
112% 119.00%
100.00%
100% 98.90% 99.40%
50%
JUNE JULY AUGUST SEPTEMBER OCTOBER

CASH TOTAL ASSETS TOTAL LIABILITIES TOTAL EQUITY

When trend analysis is performed in JACEN Co. Balance sheet. Analysis shows that the cash balance
gradually increases starting from the month of July and for the month of October it increased
enormously because of selling of the stationary products that JACEN company manufactures.

TREND ANALYSIS OF INCOME STATEMENT

550%

450%

350%
328%

250%

150% 145% 148% 148% 156%

123% 125%
100% 110% 112%
86%
50% 58% 60%
JUNE JULY AUGUST SEPTEMBER OCTOBER

TOTAL REVENUE TOTAL EXPENSES NET INCOME

 vertical analysis of income statement
PAYROLL EXPENSE GEN. & ADMIN. EXPENSE NET INCOME
79% 78%
71%

59%

41%

27%
19%
14% 12%
11% 10% 11% 11% 9% 9%

JUNE JULY AUGUST SEPTEMBER OCTOBER

vertical analysis of BALANCE SHEET

CASH CURRENT ASSETS LIABILITIES EQUITY

81%
72%
65% 64% 62%
56%
48%
42%
38% 36% 38%
35%
31%
28% 26%
22% 24%
19% 17%
11%

JUNE JULY AUGUST SEPTEMBER OCTOBER