Using the financial ratios below, please analyze this company's ability to meet short and long-term debt obligations.

Would you do business with this company? Why or why not?

Does this company pose any payment risks to you as a supplier and, if so, what would you do to mitigate them?

	2016	2015	2014	2013	2012	Industry Average
Liquidity Ratios
Quick Ratio	0.15	0.13	0.14	0.12	0.12	0.22
CFO Ratio	0.37	0.37	0.33	0.26	0.29	0.42
Net Current Assets (% Total Assets)	9.08	8.16	6.40	12.57	7.58	2.19
Accounts Receivable Turnover	73.42	91.32	91.04	95.19	101.03	77.75
Inventory Turnover	14.42	15.08	14.47	14.98	14.19	8.06
Accounts Payable Turnover	20.43	21.90	20.98	21.50	21.18	12.54
Accrued Expenses Turnover	81.07	89.11	92.76	93.64	93.23	23.93
PPE Turnover	5.87	6.25	6.21	6.49	6.33	4.30
Cash and Equivalents Turnover	404.15	325.15	308.75	446.88	178.92	54.05
Cash Ratio	0.02	0.02	0.04	0.02	0.02	0.13
Working Capital	(3,079)	(2,492)	(1,875)	(3,098)	(1,780)	(4,380)
Debt Ratios
Times Interest Earned	4.23	3.54	3.43	3.23	1.38	5.96
Long-Term Debt to Equity	1.42	1.81	1.79	1.46	1.72	0.55
Total Debt to Equity	1.77	2.15	2.10	2.11	2.05	0.62
Interest Coverage	7.42	6.43	6.15	5.98	2.94	9.77
Debt Ratio	0.80	0.82	0.82	0.83	0.83	0.58
Liabilities to Equity Ratio	3.99	4.61	4.43	4.85	4.92	1.39
Total Capitalization Ratio	0.59	0.64	0.64	0.59	0.63	0.33
Profitability Ratios
Financial Leverage Ratio	4.99	5.60	5.43	5.85	5.92	2.39
Net Profit Margin	1.86	1.59	1.54	1.55	0.67	3.05
Gross Profit Margin	22.20	21.20	20.60	20.60	20.60	25.10
Operating Profit Margin	3.3	2.9	2.9	2.9	1.4	5.0
Payout Ratio	18.9	20.5	20.2	32.8	42.6	41.9
Return on Assets	6.34	5.79	5.65	6.12	2.57	7.29
Return on Equity	33.43	32.10	31.76	35.97	13.01	18.15
Return on Investment (Operating)	19.94	18.63	18.35	21.55	10.12	18.38
EBITDA Margin	5.16	4.69	4.50	4.56	3.23	6.95
Calculated Tax Rate	33.78	34.05	32.91	34.49	29.30	30.31
Total Asset Turnover	3.42	3.64	3.66	3.96	3.86	2.39
Cash flow per share	5.02	4.26	3.30	2.61	2.26	8.54
Book value per share	7.05	5.56	5.30	4.09	3.55	25.47
Earnings per share	2.06	1.72	1.45	1.39	0.51	4.57
Free cash flow per share	1.27	1.31	1.06	0.50	0.64	4.93
Dividends	0.40	0.34	0.31	0.25	0.21	1.96
Revenue per employee	255,526	271,907	263,054	277,511	267,322	219,150