Sheet1 Page 1 WORKINGS 2013 2012 Liquidity Ratios Current Ratio = current asset/current liability 1.07 1.12 Quick Ratio = quick asset/quick liability 0.67 0.74 Cash Ratio = Total cash assets/current liability 0.54 0.6 Profitability Ratios Gross Profit Margin= (Gross profit/net sales)*100 27.00% 25.00% Operating Profit Margi (Income from operation/Net sales)*1 1.00% 1.00% Net Profit Margin= (Net profit(loss)/net sales)*100 0.37 -0.06 Return on Equity= (Net Income/(loss)/stockholders equ 3.06 -0.49 Return on Asset= (Net Income(loss)/Total Asset)*100 0.75 -0.13 Long term debt solvency Ratios Debt-equity ratio= Debt/Equity 0.33 0.38 Interest coverage rati EBIT/Interest expense -5.28 -7.35 Long term activity Ratios Net Fixed Asset Turnov Net Sales/Property,plant and equipm 6.80 8.65 Total Asset Turnover= Net Sales/Total Assets 1.85 1.88 Equity Turnover= Net sales/stockholder's equity 7.64 7.46 Efficiency Ratios Receivables Turnover= Net sales/Account receivables 18.31 20.59 Inventory Turnover= cost of sales/Inventories 8.34 8.06
