A B C D E F G H 1 ABC Company 2 Ratio Analysis 3 As of December 31, 2019 4 LIQUIDITY RATIOS 12/31/2019 12/31/2018 Change 5 Current Ratio 3.79 2.26 1.53 %Change 67.47% 6 current assets/ current liabilities 7 Quick Ratio 2.57 1.49 1.09 73.05% 8 (current assets-inventory)/ current liabilities 9 Account Receivable Turnover 4.93 5.19 -0.26 -5.09% 10 sales/average accounts receivable 11 Days sales in Accounts Receivable 74.04 70.27 3.77 5.36% 12 365/account receivable turnover 13 Inventory Turnover 14 COGS/average inventory 1.18 1.36 -0.19 -13.63% 15 16 PROFITABILITY/PERFROMANCE RATIOS 17 Profit Margin 20.62% 21.56% -0.01 -4.35% 18 net income/net sales 19 Gross Profit Margin(percent) 61.76% 60.62% 0.01 1.88% 20 gross profit/sales 21 Earnings Per Share 9.03 11.38 -2.35 -20.66% 22 net income/number of share stock 23 Sales/Total assets 0.73 0.70 0.03 4.01% 24 Sales/Working Capital 25 sales/(current assets-current liabilities 1.33 1.72 -0.39 -22.59% 26 27 EQUITY POSITION RATIOS 28 Owners' Equity/Total Assets 0.61 0.48 0.13 26.85% 29 total stockholders' equity/total assets 30 Current Liabilities/Owners' Equity 0.33 0.68 -0.35 -52.06% 31 current liabilities/total stockholders' equity 32 Total Liability/Owners' Equity 0.65 1.10 -0.44 -40.49% 33 total liabilities/total stockholders' equity 34 35 Balance Sheet Income Statement Ratio Analysis +