C&F Store

PROFITABILITY RATIO
As of December 31 2014

NAME OF RATIO FORMULA COMPUTATIONS

Gross Profit Margin Gross Profit/Net Sales 461,700.00 / 810,000.00 = 57%

Operating Income Margin Operating Income/Net Sales 226,800.00 / 810,000.00 = 28%

Net Profit Margin Net Income/Net Sales 186,300.00 / 810,000.00 = 23%

Return on Asset Net Income/Average Asset 186,300.00 / 891,000.00 = 21%

Return on Equity Net Income/Average Equity 186,300.00 / 416,000.00 = 45%

C&F Store
OPERATIONAL EFFICIENCY RATIO
As of December 31 2014

NAME OF RATIO FORMULA COMPUTATIONS

Asset Turnover Net Sales/Average Asset 810,000.00 / 891,000.00 = 0.91

Fixed Asset Turnover Net Sales/Average Fixed Asset 810,000.00 / 550,000.00 = 1.47

Inventory Turnover COGS/Average Inventory 348,300.00 / 129,000.00 = 2.7

Days in Inventory 365/Inventory Turnover 365 / 2.7 = 135.19

Accounts Receivable Turnover Net Sales/Average AR 810,000.00 / 90,000.00 = 9 Accounts Receivable T

Days in Accounts Receivable 365/AR Turnover 365 / 9 = 40.56

C&F Store
FINANCIAL HEALTH RATIOS
As of December 31 2014

NAME OF RATIO FORMULA COMPUTATIONS

Solvency Measures

Debt To Equity Ratio Total Debt/Equity 475,000.00 / 416,000.00= 1.14

Debt Ratio Total Debt/Total Asset 475,000.00 / 891,000.00 = 53%

 Equity Ratio Total Equity/Total Asset 416,000.00 / 891,000.00 = 47%

Interest Coverage Ratio Operating Income/Interest Expense 226,800.00 / 40,500.00 = 5.6

Liquidity
Current Ratio Current Assets/Current Liabilities 341,000.00 / 475,000.00 = 72%

Quick Ratio Quick Assets/Current Liabilities 200,000.00 / 475,000.00 = 42%

 C&F Store
PROFITABILITY RATIO
As of December 31 2013

NAME OF RATIO FORMULA COMPUTATIONS

Gross Profit Margin Gross Profit/Net Sales 384,250.00 / 686,000.00 = 56%

Operating Income Margin Operating Income/Net Sales 178,450.00 / 686,000.00 = 26%

Net Profit Margin Net Income/Net Sales 161,300.00 / 686,000.00 = 24%

Return on Asset Net Income/Average Asset 161,300.00/ 874,000.00 = 18%

Return on Equity Net Income/Average Equity 161,300.00 / 413,402.00 = 39%

C&F Store
OPERATIONAL EFFICIENCY RATIO
As of December 31 2013

NAME OF RATIO FORMULA COMPUTATIONS

Asset Turnover Net Sales/Average Asset 686,000.00 / 874,000.00 = 0.78

Fixed Asset Turnover Net Sales/Average Fixed Asset 686,000.00 / 493,810.00 = 1.39

Inventory Turnover COGS/Average Inventory 301,750.00 / 218,500.00 = 1.38

Days in Inventory 365/Inventory Turnover 365 / 1.38 = 264.49

Accounts Receivable Turnover Net Sales/Average AR 686,000.00 / 69,920.00 = 9.8

Days in Accounts Receivable 365/AR Turnover 365 / 9.8 = 37.24

C&F Store
FINANCIAL HEALTH RATIOS
As of December 31 2013

NAME OF RATIO FORMULA COMPUTATIONS

Solvency Measures

Debt To Equity Ratio Total Debt/Equity 460,598.00 / 413,402.00 = 1.11

Debt Ratio Total Debt/Total Asset 460,598.00 / 874,000.00 = 52.7%

 Equity Ratio Total Equity/Total Asset 413,402.00 / 874,000.00 = 47.3%

Interest Coverage Ratio Operating Income/Interest Expense 178,450.00 / 17,150.00 = 10.41

Liquidity
Current Ratio Current Assets/Current Liabilities 380,190.00 / 460,598.00 = 82.54%

Quick Ratio Quick Assets/Current Liabilities 157,320.00 / 460,598.00 = 34.16%