Instructions: Analyze the attached Balance Sheet and Income statement, calculating and interpreting the following ratios, and making a conclusion on the financial position of the company addressing the 3 financial categories.

Profitability Ratios (in %): Return on equity, Return on assets, Return on invested capital, Profit margin, Gross margin

Turnover-Control Ratios; Asset turnover, Fixed-asset turnover, Inventory turnover, Collection period (days), Days' sales in cash, Payables period

Leverage and Liquidity Ratios: Assets to equity, Debt to assets, Debt to equity, Times interest earned, Current ratio, Acid test ratio.

mm INF. Im10 155.15 Casht Elli-Tu- It!!!\" 136.013 Hum 16.145 Manic-is 431.491 WET-unis (NIH Cunnissds 14.015 TdClllni Assets 103330 Elms Phi, Pmpuljr & EM mm Nat Phi, Plug-ally & Eq-I: 344.146 m 59.414 (Ilium 119.616 111mm 1,131.1M mums Lung Tu:- Deli Ill: In (hi: 1': mm mm 33.051 1" Paj 13.936 Landll-mes (NIH Cum [Hits 111.041 Tdlllni [Hirs 114.035 1.ng Tun-Deli 43.491 Defend '13-: mm 61.136 111mm 319.161 m (II-mm 0.105 Cqd Salim 311.141 Whigs 936513 Less: Immynct 411.616 111mm $11344 mm m E 1:13] 1,131.115 MEI-mm 51.133 [3 mm 1:09 Inll 104533 99361 40.661 14.311 440.099 491.413 16.603 11.119 19.113 11.154 631.615 610.995 335.931 365.034 493.509 454.911 331.411 410.161 65.163 15.609 103315 99.696 1,131.130 1,156.461 0.113! 0.133! 103.313! 146.113 0.019 559:: 66.541 10.111 44.361 54.130 110.113 111.155 61.916 91399 1.1131 4.1331 59.143 66.316 345531 440530 0.1131 0.696 315.404 305.109 933.530 913.113 411536 413.631 341.143 315.931 1,131.130 1,156.461 51.913 51.419 Iain 119.694 11.013 35531 111.113 19.616 15.453 19.191 116.133 11.961 11.113! 31.315 343.130 0.691 136.110 153.151 1,096.951 53.919 Ii 163.1311 19.116 416.603 30.131 119.611 611.951 341311 169.536 63.013 61.1113 1,113.114 1151154 11.036 T1531 19.404 101.150 14.411! 15le 495.14 1 0.611 155.114 641.553 169.910 611533 1,113.114 53.159