1 2 3 Net Sales 12054 1684 194 COGS. 2664 3771 80 Net Income 3563 28 13 Accounts Receivable 2217 241 12 Inventory 1 50 15 Current Assets 6330 405 54 Fixed Assets 4322 1726 50 Total Assets 10652 2131 104 Current Liabilities 3724 261 13 Long-Term Debt 417 350 2 Total Liabilities 4141 611 15 Shareholder's Equity 6511 1520 89 Number of Shares Outstanding 5019 66 12

1. What company has the highest gross margin? 2. What company has the highest ROA? 3. What company has the lowest ROE? 4. What company has the highest EPS? 5. What company has the lowest current ratio? 6. What company has the highest quick ratio? 7. What company collects its receivables the slowest? 8. What company is holding the most days of inventory? 9. What company has the highest level of long-term liabilities relative to its shareholder equity? 10. Does company 1 have a liquidity problem? 11. Does company 3 appear to be highly leveraged? 12. Extra Credit: Take a look at the gross margin, relative size and asset configuration: These three companies are: An international shipping company, a regional beer company and an international software company. Which company is number 2?