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2011 2012 Total Assets 1.200.000 1.400.000 Fixed Assets 700.000 650.000 Long Term Liabilities 300.000 350.000 Shareholders' Equity 600.000 500.000 Accounts Receivable 75.000 105.000 Inventory 100.000

2011 2012
Total Assets 1.200.000 1.400.000
Fixed Assets 700.000 650.000
Long Term Liabilities 300.000 350.000
Shareholders' Equity 600.000 500.000
Accounts Receivable 75.000 105.000
Inventory 100.000 140.000
Net Sales 4.200.000 3.600.000
Gross Margin 16% 24%
Operation Expenses 320.000 410.000
Net Profit for the Period 120.000 210.000

2012 sector standarts :
Acid Test Ratio 0,98
Collection Period 18 days
Days to sell inventory 14 days
Current assets turnover 3
Operating Profit ratio 28%
Net profit ratio 4%
Total Assets profitability ratio 5%

Based on data given please calculate given ratios and compare according to sector standards by making detailed comments and predictions about the company's future. Please provide detailed comments. Thanks!

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