# Chapter 9.pdf 49 / 50 33 + 0 20. Given the financial statements of an American retailer provided below, calculate: Year 1 Year 2 Sales Cost of sales SGA & depreciation Financial cost 30,000 (18,000) (7,000) (700) (1,300) 3,000 Taxes Net profit Year 2 Year 1 Cash Receivables Inventory Fixed assets (net) 1.130 4,300 7.900 10.670 900 3,600 5,600 9,900 Total assets 24,000 20,000 Payables Debt (short-term) Debt (long-term Equity 3,300 1.900 6,800 12,000 $3,500 1,500 6,000 9,000 Total equities 24,000 20,000 b. Inventory turns a. Cash-to-cash cycle c. Return on equity e. Financial leverage d. Return on net assets f. GMROI