Calculate:

Current Ratio Quick Ratio Inventory Turnover Ratio Average Collection Period (for this calculation, assume Accounts Receivable Turnover = 11.5) Fixed Asset Turnover Total Asset Turnover Debt Ratio Debt to Equity Time Interest Earned Gross Profit Margin Net Profit Margin Return on Assets Return on Equity

Key Ratios
	Type:			Compute:
	Current Ratio
	Quick Ratio
	Inventory Turnover Ratio
	Average Collection Period
	Days' Sales in Inventory
	Debt to Total Assets Ratio
	Debt to Equity Ratio
	Working Capital
	Gross Profit Margin
	Net Profit Margin
	Return on Equity

Income Statement
Revenue				$100,000.00
COGS				$50,000.00
Gross Profit				$50,000.00
Selling, General & Administrative Expense				$10,000.00
Depreciation				$15,000.00
EBIT				$25,000.00
Interest Expense				$2,400.00
EBT				$22,600.00
Taxes				$7,910.00
Net Income				$14,690.00
Number of Shares Outstanding				100,000
EPS				$0.15
Dividends				$7,345.00	Per share:	$0.07
Tax Rate:	35.00%

Balance Sheet			$US
Assets					Liabilities and Owners Equity
Current Assets					Current Liabilities
	Cash		$20,000.00			Accounts Payable				$20,000.00
	Accounts Receivable		$20,000.00			Notes Payable				$10,000.00
	Inventory		$20,000.00		Total Current Liabilities					$30,000.00
Total Current Assets			$60,000.00
					Long Term Debt					$20,000.00
Fixed Assets
	Net Fixed Assets		$75,000.00		Total Liabilities					$50,000.00
					Owners Equity
						Owners Equity				$85,000.00
						Retained Earnings				$7,345.00
					Total Owners Equity					$92,345.00
Total Assets			$135,000.00		Total Liabilities and Owners Equity					$142,345.00