Ratio Barry Computers Industry Averages 3 Current Current Assets/Current Liabilities 1.98 2.0X 4 Quick Current Assets - Inventories/Current Liabilities 1.25 1.3X 5 Days Sales Outstanding Receivables/(Annual Sales/365) 76.3 35 days 6 Inventory Turnover Sales/Inventories 6.66 6.7X 7 Total Assets Turnover Sales/Total Assets 1.70 3.0X 8 Profit Margin Net Income/Sales 2.3% 1.2% 9 ROA Net Income/Total Assets 3.9% 3.6% 10 ROE Net Income/Common Equity 10.2% 9.0% 11 ROIC EBIT(1-T)Total Invested Capital 7.48% 7.5% 12 TIE EBIT/Interest Charges 3.33 3.0X 13 Debt/Total Capital Total Debt/(Total Debt + Equity) 48.5% 47.0% 14 M/B Market Price/Book Value 1.20 4.2% 15 P/E Price per Share/Earnings per Share S 11.79 17.86% (Market Value of Equity + Market Value of Total Debt + Market Value of Other Financial Claims - Cash and 16 EV/EBITDA Equivalents)/EBITDA 6.64 9.14% 17 18 19 Balance Sheet Enter figures below19 Balance Sheet Enter figures below 20 Cash $77,500 21 Receivables $336,000 22 Inventories $241,500 23 Total Current Assets $655,000 24 25 Net Fixed Assets $292,500 26 Total Assets $947,500 27 28 Accounts Payable $129,000 29 Other Current Liabilities $117,000 30 Notes Payable to Bank $84,000 31 Total Current Liabilities $330,000 32 33 Long-Term Debt $256,500 Shares Outstanding 34 Common Equity (36,100 shares) $361,000 36,100 35 Total Liabilities and Equity $947,500 36 37 38 39 Income Statement37 38 39 Income Statement 40 Sales $1,607,500 41 Cost of Goods Sold $1,351,000 42 Materials $717,000 43 Labor $453,000 44 Heat, light, and power $68,000 45 Indirect Labor $113,000 46 Depreciation $41,500 47 48 49 Gross Profit $256,500 50 Selling Expenses $115,000 51 Gen. Admin Expenses $30,000 52 EBIT $70,000 53 Interest Expense $21,000 54 EBT $49,000 Tax Burden 55 Fed and State Income Taxes (25%) $12,250 25% 56 Net Income $36,750 57