Liquidity Ratios

current ratio= current assets

current liabilities

= 81478
253958

= 0.32

Quick ratio= current assets - inventory

current liabilities

= 81478 - 527
253958

= 0.319

Asset Management Ratios

Inventory turnover ratio= sales
inventory

= 80149
527

= 152.09

Day sales outstanding= receivable

annual sales/365

= 32295
80149/365

= 147.07

Fixed assets turnover

ratio= sales
net fixed assets

= 80149
143900

= 0.56
total assets turnover ratio= sales
total assets

= 80149
244444

= 0.33

Debt Management Ratios

Debt ratio= total liabilities
total assets

= 259030
244444

= 1.059670108

tie-interest-earned(TIE)= EBIT
Interest charges

= revenue-operating expenses
Interest charges

= 80149-(27382)
5695

= 107531
5695

= 18.88165057

EBITDA coverage ratio= EBITDA+Lease payments

interest+Principal payment+Lease payments

= 80149+5002+7
5695+0+7

= 85158
5702

= 14.93475973
Profitability Ratios
Net profit margin= Net income available to common stockholder
sales

= -34696
80149

= -0.432893735

Operating profit margin= EBIT

total assets

= 107531
244444

= 0.439900345

Return on total assets= net income available to common stockholders

total assets

= -34696
244444

= -0.14193844

Return on common equity= net income available to common stockholders

common equity

= -34696
-14586

= 2.37871932