1.

Profitability Ratio
Name of Ratio Formula Computation
Gross Profit 461,700.00
Gross profit margin = 57.00%
Net Sales 810,000.00
Operating Income 226,800.00
Operating income margin = 28.00%
Net Sales 810,000.00
Net Income 186,300.00
Net profit margin = 23.00%
Net sales 810,000.00
Net Income 186,300.00
Return on assets = 21.11%
Average assets 882,500.00
Net Income 186,300.00
Return on equity = 44.92%
Average Equity 414,701.00

2. Liquidity Ratios
Name of Ratio Formula Computation
Current Assets - 341,000.00
Working Capital = ₱ 266,000.00
Current Liabilities 75,000.00
Current Assets 341,000.00
Current Ratio = 4.55 x
Current Liabilities 75,000.00
Quick Assets 200,000.00
Acid Test Ratio = 2.67 x
Current Liabilities 75,000.00
Net Sales 810,000.00
Accounts Receivable Turn-over = 10.13 x
Average Accounts Receivable 79,960.00
365 365.00
Average Collection Period = 36.03 x
Average Accounts Receivable 10.13
Cost of Goods Sold 348,300.00
Inventory Turnover = 2x
Average Inventory 173,750.00
365 365.00
Average days in inventory = 182.50 x
Inventory turnover ratio 2.00
Collection period + 36.03
Number of days in operating cycle = 218.53 x
Average days in inventory 182.50

3. Solvency Ratios
Name of Ratio Formula Computation
Total Liabilities 475,000.00
Debt to asset ratio = 53.31%
Total Assets 891,000.00
Total Liabilities 475,000.00
Debt to equity ratio = 114.18%
Owner's Equity 416,000.00
Net Income 186,300.00
Times interest earned ratio = 46 x
Interest Expense 40,500.00
CFS Pro-Forma
XYZ COMPANY
Statement of Cash Flows
January 31, 2020

Cash flows from operating activities

Net income xxxx
Depreciation expense xxxx
Increase in Receivable (xxxx)
Increase in Inventory (xxxx)
Increase in accounts Payable xxxx
Net cash provided (used) by operating activities P xxxx

Cash flows from investing activities

Purchase of Equipment xxxx
Net cash provided (used) by investing activities P xxxx

Cash flows from financing activities

Notes Payable xxxx
Net cash provided (used) by financing activities P xxxx

Net cash from operations xxxx

Cash flow for the month ended Dec. 2019 xxxx
Cash flow for the month ended January 2019 P xxxx

SOX Store
Statement of Cash Flows
Augusr 20xx

Cash flows from operating activities

Sale of Goods 600,000.00
Purchase of Goods (500,000.00)
Paid utilities (40,000.00)
Paid Rent (25,000.00)
Net cash provided (used) by operating activities ₱ 35,000.00

Cash flows from investing activities

Sold Equipment 200,000.00
Net cash provided (used) by investing activities ₱ 200,000.00

Cash flows from financing activities

Drawings (5,000.00)
Net cash provided (used) by investing activities -₱ 5,000.00
Cash, ending ₱ 240,000.00