1. Analysis from the industry standpoint (ratio analysis of key indicators) Explain.

2. Recommendations for the investors (pros and cons) Explain.

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Working capital | Current Ratio Current cash debt coverage Inventory turnover Kohls $4649-2769 = $1880 $4649 2769=1.68 723 2750 = 0.26 Macy's $6810-5750 = 1060 $6810/5750 = 1.18 $1608 / (5750+5332)2 = 29 $12140 (3537+3475)2) = 3.46 3653.462 = 105.41 days $15171 / (5188+5263) 2 - 2.90 365/2.90 = 126 days Inventory turnover days in inventory AR turnover $18885/(426+389) 2 = 46.34 $24560 / (409+400)/2 = 60.72 365/60.72 = 6.01 365/46.34 = 7.88 Average collection period Debt to assets ratio Cash debt coverage Times interest earned Free cash flow Earnings per share Gross profit rate ($2769+1856+1367+2619+260+234). $14795 / 21172 = 70 14555 = -63 $2016/ $1608414795+12758)2 = (2769+1856+1367+2619+260+234) |.12 = 22 ($901+207)/207 =5.35 $933/205 = 4.55 $1657-855 = 802 $1608 - 1157 = 451 $691/374 = 1.85 $564 /307.5 = 1.83 ($19975-12140)/19975 % 100 = ($25331-15171) 2533 39.70% = 40.11% $691/19974*100 = 3.46% $56425331 *100 = 2.23% $691/(14555+12469)/2 = .051 $564_21172-19194)2 = .028 $19974/(14555+12469)/2 =1.48 $25331421172+19194)2 = 1.26 $423/691 * 100 = 61.22% $466/564 * 100 = 82.62% $691 / 5450 = -13 $564 6377 = .09 Profit margin Return on assets Asset turnover Payout ratio ratio Retum on common stockholder's equity