Current position analysis Account Receivable analysis

2022 2021 2022

Total current assets 2225756 2231417 Revenue 2922581
Total current liabilities 2539324 3719266 Account Receivable 1031671
Quick assets 1838925 1847545 Average account receivable 343890.333
Working capital -313568 -1487849 Average daily sales 8007.07
Current ratio 0.88 0.60 Account Receivable Turnover 8.50
Quick ratio 0.72 0.50 Day's Sales in Receivables 42.95
 Inventory analysis
2021 2022 2021
4819858 Cost of good sold 1,442,522 2,514,176
1046388 Inventories:
348796 Beginning of the year 2155630 4151005
13205.09 End of the year 4950 -1995378
13.82 Total inventory 2160580 2155627
26.41 Average inventory 1080290 1077813.5
Average daily cost of good sold 3952.12 6888.15
Inventory turnover 1.34 2.33
Day sales in inventory 273.34 156.47
 2022 2021
Fixed assets 6474068 7312884
Long term liabilities 3900368 2971313
Ratio of fixed assets to long-term liabilities 1.66 2.46

Total liabilities 6439692 6690579

Total stockholders equity 2453065 2853722
Ratio of liabilities of stockholders' equity 2.63 2.34

Income before income tax expense -160313 -58368

Interest expense -49470 -99335
Time interest earned 4.24 1.59
 2022 2021
Revenue 2922581 4819858
Total assets (excluding long-term investment) 8318832 8918168
Average Total Assets 693236 743180.67
Asset Turnover 4.22 6.49

Net income 3375845 4577247

Total equity 2453065 2853722
Average Total Stockholders' Equity 613266.3 713430.5
Return on Stockholders' Equity 5.50 6.42

Net income 3375845 4577247

Preffered Dividends 968972 1153071
Shares on Common Stock Outstanding 2160580 2155630
Earning per share on common stock 1.11 1.59

Dividend on common stock 327143 1573782

Shares on Common Stock Outstanding 1148902 1118902
Dividend per share 3.51 0.71
 2022 2021
Net Income 3375845 4577247
Interest Expense 304757 1083637
Total Assets 8892757 9544301
Average Total Assets 523103.35 561429.47
Return on total assets 7.04 10.08

Net Income 3375845 4577247

Preferred dividends 968972 1153071
Total Common Equity 1484093 1700651
Average Common Equity 494697.67 566883.67
Return on common stockholders' equity 4.87 6.04

Market price per share of common stock 0.165 0.22

Earning per share on common stock -10.49 -9.45
Price-earning ratio -0.02 -0.02

Dividend per share 3.51 0.71

Market price per share of common stock 0.165 0.22
Dividend yield 21.27 3.23