analysis and interpret the ratios calculated. Compare and contrast the companies by summarizing the most important ratios.

2017 18.1 times 20.2 days | 2017 27.3 times 13.4 days 5.2 times 70.2 days 1.3 to 1 0.8 to 1 2.7 to 1 2.4 to 1 DUNKIN BRANDS (DNKN) Ending December 31 Risk Ratios Liquidity 2018 Receivables Turnover Ratio 26.6 times Average Collection Period 13.7 days Inventory Turnover Ratio* Average Days in Inventory* Current Ratio 1.5 to 1 Acid-Test Ratio 1.2 to 1 Solvency Debt to Equity Ratio -5.8% Times Interest Earned Ratio 3.24 to 1 Profitability Gross Profit Ratio 89.7% Return on Assets 6.2% Profit Margin 17.4% Asset Turnover 0.4 times Return on Equity -47.5% Price-Earning Ratio 27.2 STARBUCKS (SBUX) Ending September 30 Risk Ratios Liquidity 2018 Receivables Turnover Ratio 1 31.6 times Average Collection Period 11.6 days Inventory Turnover Ratio 5.7 times Average Days in Inventory 64.0 days Current Ratio 2.2 to 1 Acid-Test Ratio 1.7 to 1 Solvency Debt to Equity Ratio 19.6% Times Interest Earned Ratio (33.0) to 1 Profitability Gross Profit Ratio 67.9% Return on Assets 23.5% Profit Margin 18.3% Asset Turnover 1.3 times Return on Equity 136.5% Price-Earning Ratio 17.5 -16.4% 3.72 to 1 16.3% (45.43) to 1 89.2% 7.6% 21.2% 0.4 times -129.7% 18.1 68.4% 20.1% 12.9% 1.6 times 50.9% 27.3 2017 18.1 times 20.2 days | 2017 27.3 times 13.4 days 5.2 times 70.2 days 1.3 to 1 0.8 to 1 2.7 to 1 2.4 to 1 DUNKIN BRANDS (DNKN) Ending December 31 Risk Ratios Liquidity 2018 Receivables Turnover Ratio 26.6 times Average Collection Period 13.7 days Inventory Turnover Ratio* Average Days in Inventory* Current Ratio 1.5 to 1 Acid-Test Ratio 1.2 to 1 Solvency Debt to Equity Ratio -5.8% Times Interest Earned Ratio 3.24 to 1 Profitability Gross Profit Ratio 89.7% Return on Assets 6.2% Profit Margin 17.4% Asset Turnover 0.4 times Return on Equity -47.5% Price-Earning Ratio 27.2 STARBUCKS (SBUX) Ending September 30 Risk Ratios Liquidity 2018 Receivables Turnover Ratio 1 31.6 times Average Collection Period 11.6 days Inventory Turnover Ratio 5.7 times Average Days in Inventory 64.0 days Current Ratio 2.2 to 1 Acid-Test Ratio 1.7 to 1 Solvency Debt to Equity Ratio 19.6% Times Interest Earned Ratio (33.0) to 1 Profitability Gross Profit Ratio 67.9% Return on Assets 23.5% Profit Margin 18.3% Asset Turnover 1.3 times Return on Equity 136.5% Price-Earning Ratio 17.5 -16.4% 3.72 to 1 16.3% (45.43) to 1 89.2% 7.6% 21.2% 0.4 times -129.7% 18.1 68.4% 20.1% 12.9% 1.6 times 50.9% 27.3