ANALYZE THE RATIOS FOR 2014-2016. WHAT WOULD BE YOUR RECOMMENDATIONS TO THE COMPANY?

	2016	2015	2014
Gross Profit Margin	31.78%	32.60%	36.17%
Gross profit / Sales Revenue (Net Sales)
EBIT to Percentage of Sales	9.48%	11.89%	4.70%
EBIT / Sales Revenue (Net Sales)
Net Profit Margin	2.16%	9.89%	13.39%
Net Income / Sales Revenue (Net Sales)
Return on equity	0.86%	3.42%	4.49%
Net Income / Ave. Total Shareholder's Equity
Return on Assets	0.51%	2.08%	2.78%
Net Income / Ave. Total Assets
Asset Turnover	23.76%	20.98%	20.79%
Sales Revenue (Net Sales) / Ave. Total Assets
Working Capital	6,423,000.00	5,313,000.00	7,634,000.00
Current Assets - Current Liabilities
Current Ratio	250.49%	212.85%	220.77%
Current Assets / Current Liabilities
Quick Ratio	87.46%	70.52%	94.46%
Cash+Short term Inv+AR / Current Liabilities
Days Sales Outstanding (DSO)	76.87	83.33	73.61
(Average AR / Net Credit Sales) * 365
Accounts Receivable Turnover (ART)	4.75	4.38	4.96
Net Credit Sales / Ave. AR
Inventory Days on Hand	1,110.86	1,119.67	1,164.57
(Ave Invty / COGS) *365
Inventory Turnover	0.33	0.33	0.31
COGS / Ave. Invty
Time Interest Earned	30.76	407.30	17.39
EBIT/ Interest Expense
Debt to Equity ratio	68.18%	67.98%	62.34%
Total Liabilities / Total Shareholders Equity
Debt to Assets	40.53%	40.47%	38.40%
Total Liabilities / Total Assets