Austin Manufacturing Selected Ratios Du pont ROE decomposition Return on equity (\%) Profit margin (\%) Asset turnover (x) Asset to equity ( x ) Industry Profitability Ratios: Return on equity (\%) Return on assets (\%) Gross margin (\%) Operating profit margin Profit margin (\%) Tumover-control ratios: \begin{tabular}{lr|} \hline Asset turnover (x) & 2.86 \\ \hline Fixed-asset turnover (x) & 7.00 \\ \hline Accounts receivable tumover (x) & 11.20 \\ \hline Inventory turnover (x) & 7.56 \\ \hline Days' sales in cash (days) & 6.52 \\ & \\ \hline Collection period (days) & 32.6 \\ \hline Inventory period (days) & 48.3 \\ \hline Payable period (days) & 24.1 \\ \hline Cash conversion cycle (days) & 56.7 \\ \hline \end{tabular} Leverage and liquidity ratios: Asset to equity (x) Total liabilities to asset (\%) Total liabilities to equity (%) Times interest earned (x) Current ratio (x) Acid test (x) Cash Flow Liquidity (x) Cash Flow Margin 1.7845.9%81.8%7.431.861.171.27.0% Austin Manufacturing Selected Ratios Du pont ROE decomposition Return on equity (\%) Profit margin (\%) Asset turnover (x) Asset to equity ( x ) Industry Profitability Ratios: Return on equity (\%) Return on assets (\%) Gross margin (\%) Operating profit margin Profit margin (\%) Tumover-control ratios: \begin{tabular}{lr|} \hline Asset turnover (x) & 2.86 \\ \hline Fixed-asset turnover (x) & 7.00 \\ \hline Accounts receivable tumover (x) & 11.20 \\ \hline Inventory turnover (x) & 7.56 \\ \hline Days' sales in cash (days) & 6.52 \\ & \\ \hline Collection period (days) & 32.6 \\ \hline Inventory period (days) & 48.3 \\ \hline Payable period (days) & 24.1 \\ \hline Cash conversion cycle (days) & 56.7 \\ \hline \end{tabular} Leverage and liquidity ratios: Asset to equity (x) Total liabilities to asset (\%) Total liabilities to equity (%) Times interest earned (x) Current ratio (x) Acid test (x) Cash Flow Liquidity (x) Cash Flow Margin 1.7845.9%81.8%7.431.861.171.27.0%