Question: Find the 1. Current ratio 2. Return on equity 3. Operating Profit margin 4. Gross margin 5. Profit margin EXHIBIT 4: SAMPLE CALCULATION FROM A

Find the 1. Current ratio 2. Return on equity 3. Operating Profitmargin 4. Gross margin 5. Profit margin EXHIBIT 4: SAMPLE CALCULATION FROMA MUNICIPALITY'S PERSPECTIVE \begin{tabular}{lr} \hline System with parking meters & \\ Totalrevenue from parking & 5,000,000 \\ Average fee per parking transaction &Find the

1. Current ratio

2. Return on equity

3. Operating Profit margin

4. Gross margin

5. Profit margin

EXHIBIT 4: SAMPLE CALCULATION FROM A MUNICIPALITY'S PERSPECTIVE \begin{tabular}{lr} \hline System with parking meters & \\ Total revenue from parking & 5,000,000 \\ Average fee per parking transaction & 2.50 \\ Number of parking meters & 300 \\ Number of parking spaces & 4,500 \\ Price per parking meter & 4,000 \\ Personnel expenses for maintenance & 60,000 \\ Spare part costs per machine per year & 50 \\ Consumable costs per machine per year & 85 \\ Expected usage of machines & 15 \\ Personnel expenses for cash collection & 90,000 \\ Bank cash deposit fee per machine per year & 50 \\ Management system fee per year & 5,000 \\ Personnel expenses for system operation & 60,000 \\ Mobile parking & 0.15 \\ Service fee per parking transaction & 5,000 \\ Maintenance and operating fee per year & \\ \hline \end{tabular} EXHIBIT 1: ATB'S KEY FINANCIALS OVER THE YEARS (IN 000) Source: Provided by ATB. EXHIBIT 2: ATB'S BALANCE SHEET, 2014 Source: German Electronic Federal Gazette

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