Sheet1WORKINGS20132012Liquidity RatiosCurrent Ratio =current
asset/current liability1.071.12Quick Ratio =quick asset/quick
liability0.670.74Cash Ratio =Total cash assets/current
liability0.540.6Profitability RatiosGross Profit Margin=(Gross
profit/net sales)*10027.00%25.00%Operating Profit Margin=(Income
from operation/Net sales)*1001.00%1.00%Net Profit Margin=(Net
profit(loss)/net sales)*1000.37-0.06Return on Equity=(Net
Income/(loss)/stockholders equity)*1003.06-0.49Return on Asset=(Net
Income(loss)/Total Asset)*1000.75-0.13Long term debt solvency
RatiosDebt-equity ratio=Debt/Equity0.330.38Interest coverage
ratio=EBIT/Interest expense-5.28-7.35Long term activity RatiosNet
Fixed Asset Turnover=Net Sales/Property,plant and
equipment6.808.65Total Asset Turnover=Net Sales/Total
Assets1.851.88Equity Turnover=Net sales/stockholder's
equity7.647.46Efficiency RatiosReceivables Turnover=Net
sales/Account receivables18.3120.59Inventory Turnover=cost of
sales/Inventories8.348.06
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Sheet2
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Sheet3
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