1) Calculate the following Liqudity Ratios

Current ratio in prior year =

Current ratio in current year =

Quick ratio in prior year =

Quick ratio in current year =

2) Calculate the following Solvency Ratios

Debt to Solvency ratios in prior year =

Debt to Solvency ratios in current year =

Times interest Earned Ratios in prior year =

Times interest Earned Ratios in current year =

2) Calculate the following Profitability Ratios

Return on Invested Capital (ROIC) ratio in prior year =

Return on Invested Capital (ROIC) ratio in current year =

Return on Owner's Equity (ROE) ratio in prior year =

Return on Owner's Equity (ROE) ratio in current year =

Profit as Percentage of Sales ratio in prior year =

Profit as Percentage of Sales ratio in current year =

3) Based on the above ratio analysis, what conclusions/observations can you make regarding the financial situation of this company. (If any)?

TABLE B-1 PRESENT VALUE OF 1 PV = (1 + in 5% 6% 7% 8% 242% 3% 4% 9% 10% 11% 12% 15% (n) Periods 2% 1 0.98039 2 0.96117 3 0.94232 4 0.92385 5 0.90573 0.97561 0.97087 0.95181 0.94260 0.92860 0.91514 0.90595 0.88849 0.88385 0.86261 0.96154 0.92456 0.88900 0.85480 0.82193 0.95238 0.90703 0.86384 0.82270 0.78353 0.94340 0.89000 0.83962 0.79209 0.74726 0.93458 0.87344 0.81630 0.76290 0.71299 0.92593 0.85734 0.79383 0.73503 0.68058 0.91743 0.84168 0.77218 0.70843 0.64993 0.90909 0.82645 0.75131 0.68301 0.62092 0.90090 0.89286 0.86957 0.81162 0.79719 0.75614 0.73119 0.71178 0.65752 0.65873 0.63552 0.57175 0.59345 0.56743 0.49718 6 7 8 9 10 0.88797 0.87056 0.85349 0.83676 0.82035 0.86230 0.84127 0.82075 0.80073 0.78120 0.83748 0.79031 0.81309 0.75992 0.78941 0.73069 0.76642 0.70259 0.74409 0.67556 0.74622 0.71068 0.67684 0.64461 0.61391 0.70496 0.66506 0.62741 0.59190 0.55839 0.66634 0.62275 0.58201 0.54393 0.50835 0.63017 0.58349 0.54027 0.50025 0.46319 0.59627 0.54703 0.50187 0.46043 0.42241 0.56447 0.51316 0.46651 0.42410 0.38554 0.53464 0.48166 0.43393 0.39092 0.35218 0.50663 0.45235 0.40388 0.36061 0.32197 0.43233 0.37594 0.32690 0.28426 0.24718 11 12 13 14 15 0.80426 0.78849 0.77303 0.75788 0.74301 0.76214 0.72242 0.74356 0.70138 0.72542 0.68095 0.70773 0.66112 0.69047 0.64186 0.64958 0.62460 0.60057 0.57748 0.55526 0.58468 0.55684 0.53032 0.50507 0.48102 0.52679 0.49697 0.46884 0.44230 0.41727 0.47509 0.44401 0.41496 0.38782 0.36245 0.42888 0.39711 0.36770 0.34046 0.31524 0.38753 0.35049 0.35553 0.31863 0.32618 0.28966 0.29925 0.26333 0.27454 0.23939 0.31728 0.28584 0.25751 0.23199 0.20900 0.28748 0.21494 0.25668 0.18691 0.22917 0.16253 0.20462 0.14133 0.18270 0.12289 16 17 18 19 20 0.72845 0.71416 0.70016 0.68643 0.67297 0.67362 0.65720 0.64117 0.62553 0.61027 0.62317 0.53391 0.60502 0.51337 0.58739 0.49363 0.57029 0.47464 0.55368 0.45639 0.45811 0.39365 0.43630 0.37136 0.41552 0.35034 0.39573 0.33051 0.37689 0.31180 0.33873 0.31657 0.29586 0.27651 0.25842 0.29189 0.27027 0.25025 0.23171 0.21455 0.25187 0.23107 0.21199 0.19449 0.17843 0.21763 0.19784 0.17986 0.16351 0.14864 0.18829 0.16312 0.10686 0.16963 0.14564 0.09293 0.15282 0.13004 0.08081 0.13768 0.11611 0.07027 0.12403 0.10367 0.06110 BARRY'S SUPERSTORE Comparative Year-End Income Statements BARRY'S SUPERSTORE Comparative Year-End Balance Sheets Prior Year Current Year Prior Year Current Year Net Sales Cost of Goods Sold Gross Profit $100,000 50,000 50,000 $120,000 60,000 60,000 Assets: Cash Accounts Receivable Inventory Short-Term Investments Total Current Asstes Equipment Total Assets Rent Expense Depreciation Expense Salaries Expense Utility Expense 5,000 2,500 3,000 1,500 5,500 3,600 5,400 2,500 $90,000 20,000 35,000 15,000 160,000 40,000 $200,000 $110,000 30,000 40,000 20,000 200,000 50,000 $250,000 Operating Income 38,000 43,000 Interest Expense Income Tax Expense Net Income 3,000 5,000 $ 30,000 2,000 6,000 $ 35,000 Liabilities: Accounts Payable Unearned Revenue Total Current Liabilities Notes Payable Total Liabilities $ 60,000 10,000 70,000 40,000 110,000 $ 75,000 25,000 100,000 50,000 150,000 Stockholder Equity Common Stock Ending Retained Earnings Total Stockholder Equity Total Liabilities and Stockholder Equity 75,000 15,000 90,000 $200,000 80,000 20,000 100,000 $250,000