2017 2016 AVERAGE

Land £ 20,000 £ 26,000.00 £ 23,000.00

Buildings 70,000 £ 70,000.00 £ 70,000.00
Accumulated depreciation -- buildings -15,000 -£ 10,000.00 -£ 12,500.00
Inventory 9,000 £ 7,000.00 £ 8,000.00
Accounts receivable 21,200 £ 23,400.00 £ 22,300.00
Cash 5,300 £ 3,700.00 £ 4,500.00
Total £ 110,500 £ 120,100.00 £ 115,300.00

Share capital -- ordinary £ 75,000 £ 69,000.00 £ 72,000.00

Retained earnings 25,130 £ 20,000.00 £ 22,565.00
Accounts payable 10,370 £ 31,100.00 £ 20,735.00
Total £ 110,500 £ 120,100.00

Net sales £ 130,000

Cost of goods sold £ 75,000
Net income £ 18,000

Analisis Rasio
Net Sales £ 130,000
Account Receivable Turnover 5.83 x
AVG Account Receivable £ 22,300

360 DAYS 360

Average Collection Period Account Receivable 61.75 days
Turnover Ratio 5.83

Cost of Goods Sold £ 75,000

Inventory Turnover 9.38 x
AVG Inventories £ 8,000

365 days 365

Days in Inventory 38.93 days
Inventory Turnover 9.38

Net Income £ 18,000

Profit Margin 13.85%
Net Sales £ 130,000

Net Income £ 18,000

Return on Assets 15.61%
AVG Total Assets £ 115,300