1. What company collects its receivables the fastest? 2. What company is holding the most days of inventory? 3. What company has the highest level of liabilities relative to its shareholder equity? 4. Does company 2 have a liquidity problem? 5. Does company 1 appear to be highly leveraged?

1 2 3

Net Sales 9541 2785 220

COGS 3288 1210 85

Net Income 3002 22 13

Accounts Receivable 2995 183 11

Inventory 1 31 15

Current Assets 6589 465 59

Fixed Assets 2326 1083 16

Total Assets 8915 1548 75

Current Liabilities 3954 292 30

Long-Term Debt 392 219 1

Total Liabilities 4346 511 31

Shareholder's Equity 4569 1037 44

# of Shares Outstanding 5264 48 20