1) Calculate the liquidity of cash ratio

Company name: | Description WC05350 Fiscal year end date WC01001 Net sales or revenues WC01051 Cost of goods sold (excl depreciation) WC01151 Depreciation, depletion & amortization WC01100 Gross Income Wc01101 Selling, general and adminitrative expenses Other operating expenses WC01250 Operating income Other incomes (+) or associated losses (-) WC01266 Non-operating interest income WC18191 Earnings before interest & taxes WC01251 Interest expense on debt WC01401 Pretax income WC01451 Income taxes Extraordinary gain (+), loss or minority interest (-) WC01751 Net income L:BEHB 2019 2020 31/12/2019 31/12/2020 90,611 161,058 58,030 161,625 12,312 10,943 20,268 -11,510 72,888 41,098 0 0 -52,620 -52,608 27,009 6,568 4,786 0 -20,825 -46,040 22,300 27,773 -43,125 -73,813 -7,236 -4,183 3,8471 1,863 -32,042 -67,767 WC02101 Inventories - total WC02051 Receivables (net) WC02001 Cash & short-term investments Other current assets WC02201 Current assets - total WC02501 Property, plant & equipment.net WC02649 Total intangible other assets - net Other non-current assets Total non-current assets WC02999 Total assets WC03040 Accounts Payable WC03051 Short-term debt & current portion of long-term debt Other current liabilities WC03101 Current liabilities - total - WC03251 Long-term debt Other non-current liabilities Total non-current liabilities WC03480 Common stock Retained earnings, other reserves, treasury shares WC03501 Common equity 627,562 77,260 30,072 3,917 738,811) 103,420 0 51 103,471 842,282 15,736 81,709 67,932 165,377) 38,553 111,462 150,015 371,489 155,401 526,890 553,453 98,636 25,277 0 677,366 97,481 0 0 50 97,531 774,897 68,376 29,953 42 98,371 72,427 120,884 193,311 371,489 111,726 483,215 0.140 849,087 0.120 849,087 P Share price (market value) as at financial year end WC05301 Number of shares outstanding Financial Ratios Market Value Ratios Market -to-book ratio Price-earnings ratio Profitability Ratios Return on equity Return on assets Profit margin 0.226 -3.710 0.211 -1.504 -6.08% -3.80% -35.36% -14.02% -8.75% -42.08% 0.108 0.876 1.173 0.144 0.208 1.652 1.633 0.291 Asset Management Ratios Total asset turnover Fixed asset turnover Receivables turnover Inventory turnover Long-term Solvency Ratios Equity multiplier Cash coverage ratio Short-term Solvency Ratios Current ratio Quick ratio Cash ratio 1.599 -0.382 1.604 -1.264 4.467 0.673 0.182 6.886 1.260 0.257