RATIO ANALYSIS

Data for Barry Computer Co. and its industry averages follow.

Barry Computer Company:
Balance Sheet as of December 31, 2016 (In Thousands)
Cash	$86,710		Accounts payable	$113,390
Receivables	193,430		Other current liabilities	106,720
Inventories	146,740		Notes payable to bank	53,360
Total current assets	$426,880		Total current liabilities	$273,470
			Long-term debt	$160,080
Net fixed assets	240,120		Common equity	233,450
Total assets	$667,000		Total liabilities and equity	$667,000

Barry Computer Company: Income Statement for Year Ended December 31, 2016 (In Thousands)
Sales			$1,150,000
Cost of goods sold
Materials	$563,500
Labor	276,000
Heat, light, and power	46,000
Indirect labor	57,500
Depreciation	46,000		989,000

Gross profit		$ 161,000
Selling expenses		92,000
General and administrative expenses		34,500
Earnings before interest and taxes (EBIT)		$ 34,500
Interest expense		12,806
Earnings before taxes (EBT)		$ 21,694
Federal and state income taxes (40%)		8,678
Net income		$ 13,016

Calculate the indicated ratios for Barry. Round your answers to two decimal places.

Ratio	Barry	Industry Average
Current	x	1.61x
Quick	x	0.97x
Days sales outstandinga	days	29.23 days
Inventory turnover	x	8.40x
Total assets turnover	x	1.91x
Profit margin	%	1.08%
ROA	%	2.05%
ROE	%	5.93%
ROIC	%	8.00%
TIE	x	2.64x
Debt/Total capital	%	46.66%

aCalculation is based on a 365-day year. Construct the DuPont equation for both Barry and the industry. Round your answers to two decimal places.

	FIRM	INDUSTRY
Profit margin	%	1.08%
Total assets turnover	x	1.91x
Equity multiplier	x	x