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6.5 Comprehensive Financial Ratio Analysis Financial statements for Wertenbroch Company, a distributor of kitchenware, are presented below (all amounts in thousands of euro). Statements

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6.5 Comprehensive Financial Ratio Analysis Financial statements for Wertenbroch Company, a distributor of kitchenware, are presented below (all amounts in thousands of euro). Statements of financial position 2018 2017 Assets Land 260 260 Buildings and equipment (net) 360 350 Prepaid expenses 58 46 Inventories 250 270 Receivables (net) 196 160 Short-term investments 104 80 Cash 140 130 1,368 1,296

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