COMPANY A Ratios 2017 to 2019 No Ratios COMPANY B Ratios 2017 to 2019 2017 2018...

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COMPANY A Ratios 2017 to 2019 No Ratios COMPANY B Ratios 2017 to 2019 2017 2018 2019 2017 2018 2019 1 Current Ratio 2.51 (1.55) 1.97 (1.59) 1.59 (1.49) 1.75 (1.55) 1.54 (1.59) 1.57 (1.49) 2 Acid Test Ratio 2.42 (1.14) 1.84 (1.14) 1.95/187 days (82.11/173 days (9 1.43 (1.05) 1.19/307 days (5 0.77 (1.14) 0.69 (1.14) 0.69 (1.05) 2.74/133 days (8 4.62/79 days (9 4.44/82 days (5 3 Inventory Turnover (days) 4 Receivable Turnover days) 1.26 days) 1.15 days) days) 1.96 5.6 days) 7.67 5 Average Collection Period (days) 289 days (50 days) 186 days (13 316 days (48 days) 65 days (50 days) 47 days (48 days) days) 14.18 25 days (13) days) 6. Fixed Asset Turnover 0.31/1182 days 0.41/885 days 0.46/793 days 1.23/296 days 3.18/114 days 0.26/1415 days 7 Total Asset Turnover (276 days) 0.24/1541 days (261 days) 0.25/1460 days (89 days) 0.46/793 days (276 days) 1.36/268 days (261 days) days) 3.48/104 days 1.42/257 days (89 days) 8 Total Debt Ratio 0.5 (0.58) 0.53 (0.57) 0.51 (0.61) 0.4 (0.58) 0.41 (0.57) 0.41 (0.61) 9 Long-Term Debt Ratio 0.34 0.30 0.21 10 Long Term Debt to Capitalization Ratio 0.61 0.60 11 Debt to Equity Ratio 1.01 (1.13) 1.12 (1.17) 12 Long-Term Debt to Equity Ratio 13 Times Interest Earned Ratio 14 Cash Coverage Ratio 0.68 10.12 (3.95) 11.54 15 Gross Margin Ratio 88.1% (17.1%) 0.64 6.29 (7.18) 8.13 80.4% (18%) 0.51 1.03 (1.35) 0.43 0.02 0.07 0.01 0.09 0.02 0.13 0.73 (1.13) 0.03 0.70 (1.17) 0.71 (1.35) 11.25 (6.47) 13.34 82.1% (18.8%) 2.71 (3.95) 4.72 0.02 9.50 (7.18) 15.00 0.16 11.15 (6.47) 16.00 0.60% (17.1%) 2.26% (18%) 3.37% (18.8%) 16 Operating Margin Ratio 24.1% (2.5%) 18% (4.2%) 16.4% (4.1%) 2.37% (2.5%) 3.26% (4.2%) 4.26% (4.1%) 17 Net Margin Ratio 27.6% (2.3%) 8.9% (3.5%) 18.8% (2.9%) 8.62% (2.3%) 6.11% (3.5%) 2.79% (2.9%) 18 Return on Assets Ratio 4.96% (5.8%) 2% (10.6%) 4.6% (30.5%) 3.96% (5.8%) 19 Return on Equity Ratio 10.4% (3.3%) 4.35% (4.6%) 10% (13.5%) 20 Return on Common Equity 31.9% 13.9% 32% 7.17% (3.3%) 40.38% 8.29% (10.6%) 14.36% (4.6%) 3.95% (30.5%) 6.86% (13.5%) 30.33% 14.85% COMPANY A Ratios 2017 to 2019 No Ratios COMPANY B Ratios 2017 to 2019 2017 2018 2019 2017 2018 2019 1 Current Ratio 2.51 (1.55) 1.97 (1.59) 1.59 (1.49) 1.75 (1.55) 1.54 (1.59) 1.57 (1.49) 2 Acid Test Ratio 2.42 (1.14) 1.84 (1.14) 1.95/187 days (82.11/173 days (9 1.43 (1.05) 1.19/307 days (5 0.77 (1.14) 0.69 (1.14) 0.69 (1.05) 2.74/133 days (8 4.62/79 days (9 4.44/82 days (5 3 Inventory Turnover (days) 4 Receivable Turnover days) 1.26 days) 1.15 days) days) 1.96 5.6 days) 7.67 5 Average Collection Period (days) 289 days (50 days) 186 days (13 316 days (48 days) 65 days (50 days) 47 days (48 days) days) 14.18 25 days (13) days) 6. Fixed Asset Turnover 0.31/1182 days 0.41/885 days 0.46/793 days 1.23/296 days 3.18/114 days 0.26/1415 days 7 Total Asset Turnover (276 days) 0.24/1541 days (261 days) 0.25/1460 days (89 days) 0.46/793 days (276 days) 1.36/268 days (261 days) days) 3.48/104 days 1.42/257 days (89 days) 8 Total Debt Ratio 0.5 (0.58) 0.53 (0.57) 0.51 (0.61) 0.4 (0.58) 0.41 (0.57) 0.41 (0.61) 9 Long-Term Debt Ratio 0.34 0.30 0.21 10 Long Term Debt to Capitalization Ratio 0.61 0.60 11 Debt to Equity Ratio 1.01 (1.13) 1.12 (1.17) 12 Long-Term Debt to Equity Ratio 13 Times Interest Earned Ratio 14 Cash Coverage Ratio 0.68 10.12 (3.95) 11.54 15 Gross Margin Ratio 88.1% (17.1%) 0.64 6.29 (7.18) 8.13 80.4% (18%) 0.51 1.03 (1.35) 0.43 0.02 0.07 0.01 0.09 0.02 0.13 0.73 (1.13) 0.03 0.70 (1.17) 0.71 (1.35) 11.25 (6.47) 13.34 82.1% (18.8%) 2.71 (3.95) 4.72 0.02 9.50 (7.18) 15.00 0.16 11.15 (6.47) 16.00 0.60% (17.1%) 2.26% (18%) 3.37% (18.8%) 16 Operating Margin Ratio 24.1% (2.5%) 18% (4.2%) 16.4% (4.1%) 2.37% (2.5%) 3.26% (4.2%) 4.26% (4.1%) 17 Net Margin Ratio 27.6% (2.3%) 8.9% (3.5%) 18.8% (2.9%) 8.62% (2.3%) 6.11% (3.5%) 2.79% (2.9%) 18 Return on Assets Ratio 4.96% (5.8%) 2% (10.6%) 4.6% (30.5%) 3.96% (5.8%) 19 Return on Equity Ratio 10.4% (3.3%) 4.35% (4.6%) 10% (13.5%) 20 Return on Common Equity 31.9% 13.9% 32% 7.17% (3.3%) 40.38% 8.29% (10.6%) 14.36% (4.6%) 3.95% (30.5%) 6.86% (13.5%) 30.33% 14.85%