Financial Consideration
56
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Ratio Analysis
Year 1
Year 2
Year 3
Industry Profile
Sales Growth
0.00%
365.64%
100.00%
0.00%
Percent of Total Assets
Inventory
9.56%
25.30%
24.92%
0.00%
Other Current Assets
0.40%
0.23%
0.11%
100.00%
Total Current Assets
91.92%
95.41%
97.74%
100.00%
Long-term Assets
8.08%
4.59%
2.26%
0.00%
Total Assets
100.00%
100.00%
100.00%
100.00%
Current Liabilities
21.18%
35.60%
33.68%
0.00%
Long-term Liabilities
0.00%
0.00%
0.00%
0.00%
Total Liabilities
21.18%
35.60%
33.68%
0.00%
Net Worth
78.82%
64.40%
66.32%
100.00%
Percent of Sales
Sales
100.00%
100.00%
100.00%
100.00%
Gross Margin
17.49%
17.50%
17.50%
0.00%
Selling, General & Administrative
Expenses
23.97%
13.23%
9.85%
0.00%
Advertising Expenses
5.59%
1.50%
1.00%
0.00%
Profit Before Interest and Taxes
-6.47%
4.27%
7.65%
0.00%
Main Ratios
Current
4.34
2.68
2.90
0.00
Quick
3.89
1.97
2.16
0.00
Total Debt to Total Assets
21.18%
35.60%
33.68%
0.00%
Pre-tax Return on Net Worth
-14.25%
30.44%
52.17%
0.00%
Pre-tax Return on Assets
-11.23%
19.60%
34.60%
0.00%
Additional Ratios
Year 1
Year 2
Year 3
Net Profit Margin
-6.47%
4.27%
7.65%
n.a
Return on Equity
-14.25%
30.44%
52.17%
n.a
Activity Ratios
Inventory Turnover
24.00
24.65
19.96
n.a
Accounts Payable Turnover
8.26
12.17
12.17
n.a
Payment Days
27
20
23
n.a
Total Asset Turnover
1.73
4.59
4.52
n.a
Debt Ratios
Debt to Net Worth
0.27
0.55
0.51
n.a
Current Liab. to Liab.
1.00
1.00
1.00
n.a
Liquidity Ratios
Net Working Capital
$875,970
$1,302,970
$2,832,970
n.a
Interest Coverage
0.00
0.00
0.00
n.a
Additional Ratios
Assets to Sales
0.58
0.22
0.22
n.a
Current Debt/Total Assets
21%
36%
34%
n.a
Acid Test
3.89
1.97
2.16
n.a
Sales/Net Worth
2.20
7.13
6.82
n.a
Dividend Payout
0.00
0.00
0.00
n.a
