1) Perform Ratio Analysis for the Company Above (with selected ratios of your choice among the ones listed below). You can also use other ratios of your choice.

2) Perform Common-Size Analyis for the Years 2019 and 2020

BALANCE SHEETS INCOME STATEMENT 2018 ASSETS Cash Account Receivables Note Receivables Merchandise Inventory Prepaid Insurance Expense TOTAL CURRENT ASSETS 2018 147.000 125.000 420.000 640.000 46.000 1.378.000 2019 184.000 140.000 360.000 600.000 36.000 1.320.000 2020 200.000 185.000 320.000 650.000 82.000 1.437.000 Sales Sales Retun&Allowances Sales Discount Net Sales COGS Gross P/L 28.500.000 -280.000 -820.000 27.400.000 -17.000.000 10.400.000 2019 33.000.000 -320.000 -880.000 31.800.000 -20.500.000 11.300.000 2020 37.500.000 -300.000 -900.000 36.300.000 -23.000.000 13.300.000 1.400.000 280.000 1.750.000 503.000 Land Land Improvements Building Furniture and Fixture Accumulated Depreciation Rights Accumulated Amortization TOTAL NON-CURRENT ASSETS 880.000 440.000 - 120.000 1.200.000 -240.000 3.840.000 1.500.000 600.000 1.000.000 500.000 - 150.000 1.200.000 -380.000 4.270.000 1.250.000 580.000 -210.000 1.500.000 -780.000 4.593.000 Other Income(losses) Operating Expenses Operating P/L-EBIT Interest Expense Tax Expense Net P/L 0 -5.500.000 4.900.000 -600.000 -1.720.000 2.580.000 150.000 -5.800.000 5.650.000 -520.000 -2.052.000 3.078.000 200.000 -7.100.000 6.400.000 -650.000 -2.300.000 3.450.000 TOTAL ASSETS 5.218.000 5.590.000 6.030.000 LIABILITIES&EQUITY Account Payables Note Payables Unearned Rent Revenue TOTAL CURRENT LIABILITIES Bank Credits Note Payables TOTAL NON-CURRENT LIABILITII Common Stock Additional Paid in Capital Retained Earnings Treasury Stock TOTAL EQUITY 290.000 460.000 190.000 940.000 1.000.000 380.000 1.380.000 1.400.000 1.600.000 252.000 -354.000 2.898.000 280.000 430.000 140.000 850.000 900.000 350.000 1.250.000 1.740.000 1.650.000 280.000 -380.000 3.290.000 350.000 530.000 200.000 1.080.000 1.250.000 250.000 1.500.000 1.900.000 1.650.000 340.000 -440.000 3.450.000 5.218.000 2018 1.100.000 TOTAL LIABILITIES&EQUITY ADDITIONAL INFORMATION: Outstanding Shares Depreciation Expenses Amortization Expense Market Price per Share 5.390.000 2019 1.200.000 125.000 280.000 6.030.000 2020 1.300.000 128.000 250.000 20 90.000 240.000 15 18 BALANCE SHEETS INCOME STATEMENT 2018 ASSETS Cash Account Receivables Note Receivables Merchandise Inventory Prepaid Insurance Expense TOTAL CURRENT ASSETS 2018 147.000 125.000 420.000 640.000 46.000 1.378.000 2019 184.000 140.000 360.000 600.000 36.000 1.320.000 2020 200.000 185.000 320.000 650.000 82.000 1.437.000 Sales Sales Retun&Allowances Sales Discount Net Sales COGS Gross P/L 28.500.000 -280.000 -820.000 27.400.000 -17.000.000 10.400.000 2019 33.000.000 -320.000 -880.000 31.800.000 -20.500.000 11.300.000 2020 37.500.000 -300.000 -900.000 36.300.000 -23.000.000 13.300.000 1.400.000 280.000 1.750.000 503.000 Land Land Improvements Building Furniture and Fixture Accumulated Depreciation Rights Accumulated Amortization TOTAL NON-CURRENT ASSETS 880.000 440.000 - 120.000 1.200.000 -240.000 3.840.000 1.500.000 600.000 1.000.000 500.000 - 150.000 1.200.000 -380.000 4.270.000 1.250.000 580.000 -210.000 1.500.000 -780.000 4.593.000 Other Income(losses) Operating Expenses Operating P/L-EBIT Interest Expense Tax Expense Net P/L 0 -5.500.000 4.900.000 -600.000 -1.720.000 2.580.000 150.000 -5.800.000 5.650.000 -520.000 -2.052.000 3.078.000 200.000 -7.100.000 6.400.000 -650.000 -2.300.000 3.450.000 TOTAL ASSETS 5.218.000 5.590.000 6.030.000 LIABILITIES&EQUITY Account Payables Note Payables Unearned Rent Revenue TOTAL CURRENT LIABILITIES Bank Credits Note Payables TOTAL NON-CURRENT LIABILITII Common Stock Additional Paid in Capital Retained Earnings Treasury Stock TOTAL EQUITY 290.000 460.000 190.000 940.000 1.000.000 380.000 1.380.000 1.400.000 1.600.000 252.000 -354.000 2.898.000 280.000 430.000 140.000 850.000 900.000 350.000 1.250.000 1.740.000 1.650.000 280.000 -380.000 3.290.000 350.000 530.000 200.000 1.080.000 1.250.000 250.000 1.500.000 1.900.000 1.650.000 340.000 -440.000 3.450.000 5.218.000 2018 1.100.000 TOTAL LIABILITIES&EQUITY ADDITIONAL INFORMATION: Outstanding Shares Depreciation Expenses Amortization Expense Market Price per Share 5.390.000 2019 1.200.000 125.000 280.000 6.030.000 2020 1.300.000 128.000 250.000 20 90.000 240.000 15 18