Current Asset Ratio	Current Asset/Current Liabilities = 72,000/69,000	1.04
Quick Ratio	Quick Assets/Current Liabilities = 26,500/69,000	0.38
Inventory Turnover Ratio	Cost of Goods Sold/Inventory = 106,000/45,500	2.33
Average Collection Period	Accounts receivable/Credit sales*365 = 25,000/160,000*365	57 days
Debt Ratio	Total Liabiliteis/Total Assets = 91950/150,000*100	61.3%
Times Interest earned ratio	EBIT/Total Interest Expense = 17,000/6,100	2.8
Gross Profit Margin ratio	Gross Profit/Sales*100 = 54,000/160,000*100	33.75%
Net Profit Margin ratio	Net Profit/Sales*100 = 6540/160,000*100	4.1%
Return on asset ratio	Net Profit/Total Assets*100 = 6540/150,000*100	4.4%
Return on Common equity	Profit After Tax/Equity in common shares = 6540/58,050*100	11.3%
Market/Book ratio	Market Value/Book Value = 3,000*25 / 58050	1.3