Common Size (%)
Sales	$ 85
COGS	50
EBITDA	$ 35
Expenses & Dep.	10
EBIT	$ 25
Interest Expense	5
EBT	$ 20
Tax (30%)
Net Income

ASSETS		Common Size (%)
Current assets	25
Fixed assets	40
Accumulated amortization	-65
Total assets	0
LIABILITIES & SHAREHOLDERS' EQUITY
Current liabilities	15
long-term debt	21.5
Total liabilities	36.5
Shareholders' equity
Common stock	13
Retained earnings
Total Shareholders' equity	40.5
Total Liab. & SE

Calculate the following Ratios (1 mark) a) Debt Ratio

d) Net Profit Margin