Peer Group Current ratio Acid-Test (or Quick) Ratio Average collection period Account receivable turnover Inventory turnover Debt ratio Times interest earned Total asset turnover Fixed asset turnover Gross profit margin Operating profit margin (OPM) Net profit margin (NPM) Operating return on asset (OROA) Return on equity Price -carnings ratio Market-to-book ratio 1.8 times 0.94 times 25 days 14.6 times 7 times 35% 7 times 1.15 times 1.75 times 28.2% 15.5% 10.2% 17.8% 18% 12 times 2.7 times . Market price per share = $ 32 Peer Group Current ratio Acid-Test (or Quick) Ratio Average collection period Account receivable turnover Inventory turnover Debt ratio Times interest earned Total asset turnover Fixed asset turnover Gross profit margin Operating profit margin (OPM) Net profit margin (NPM) Operating return on asset (OROA) Return on equity Price -carnings ratio Market-to-book ratio 1.8 times 0.94 times 25 days 14.6 times 7 times 35% 7 times 1.15 times 1.75 times 28.2% 15.5% 10.2% 17.8% 18% 12 times 2.7 times . Market price per share = $ 32