2020

Current ratio= Current asset/Current liability

= (24+273+182+7)/154= 3.16

2019, Current ratio= (21+196+140+6)/175=2.07

2020, Accounts receivable turnover= Credit sales/ Average accounts receivable

= 2660/ (273+196)/2= 11.34

2019, Accounts Receivable turnover= 1820/196=9.29

2020, Inventory turnover= Cost of goods sold/average inventory= 1750/(182+140)/2=10.87

2019, Inventory turnover= 1260/140= 10.50

2020, Debt to equity= net debt/ shareholders equity= (154+280)/ (140+392)= 0.82

2019, Debt to equity= (175+308)/(140+140)=1.73

2020, Interest coverage= EBITDA/interest expense= (2660-1750)/28= 32.5

2019, Interest coverage = (1820-1260)/31=18.06

2020, Gross margin= Gross Profit/ Sales revenue= (2660-1750)/2660=34.21%

2019, Gross margin= (1820-1260)/1820=30.77%

2020, Profit margin= net income/sales revenue= 252/2660= 9.47%

2019, Profit margin= 182/1820= 10%

2020, Return on assest= net income/average total assests= 252/(24+273+182+7+480+21+196+140+6+400)/2=29.15%

2019, Return on asset= 182/(21+196+140+6+400)= 23.85%

2020, return on equity, net income/average total shareholders equity=252/(140+392+140+140)/2=62.07%

2019, Return on equity = 182/(140+392)= 34.21%