Page $6$

$\backslash$table$[[,$Exhibit $3$: RATIO ${?}^1$ ANALYSIS for the years ending March $31],[,2014,2013,2012,2011],[$Profitability$],[$Cost of goods sold,$57\mathrm{.}1,66\mathrm{.}9,77\mathrm{.}6,68\mathrm{.}8],[$Gross profit,$42\mathrm{.}9,33\mathrm{.}1,22\mathrm{.}4,31\mathrm{.}3],[$Expenses$,21\mathrm{.}6,20\mathrm{.}7,19\mathrm{.}0,18\mathrm{.}3],[$Net income after taxes,$15\mathrm{.}8,9\mathrm{.}2,2\mathrm{.}6,9\mathrm{.}1],[$Return on equity ${?}^2,42\mathrm{.}7,27\mathrm{.}6,9\mathrm{.}5,30\mathrm{.}9],[$Liquidity$],[$Current ratio,$4\mathrm{.}8,3\mathrm{.}4,2\mathrm{.}9,4\mathrm{.}0],[$Acid test,$4\mathrm{.}1,2\mathrm{.}7,2\mathrm{.}2,1\mathrm{.}7],[$Efficiency$],[$Age of receivables $($days$),51\mathrm{.}5,36\mathrm{.}4,39\mathrm{.}7,28\mathrm{.}1],[$Age of payables $($days$),83\mathrm{.}5,111\mathrm{.}0,86\mathrm{.}6,49\mathrm{.}8],[$Age of inventory $($days$),47\mathrm{.}5,44\mathrm{.}1,33\mathrm{.}1,81\mathrm{.}0],[$Stability$],[$Net worth: total assets,$78\mathrm{.}6,74\mathrm{.}3,72\mathrm{.}9,81\mathrm{.}7],[$Growth$],[$Sales$,8\mathrm{.}7,-11\mathrm{.}9,4\mathrm{.}2,],[$Assets$,11\mathrm{.}8,22\mathrm{.}2,3\mathrm{.}4,],[$Equity$,18\mathrm{.}2,24\mathrm{.}6,-7\mathrm{.}7,],[$Profit$,87\mathrm{.}1,213\mathrm{.}5,-70\mathrm{.}4,]]$

${?}^{1}365$ days used

${?}^2$ Calculated using average equity when possible