Based on these Common Size Financial Statement of the Balance Sheet and Income Statement, ratios. By identifying and explain the Company's difference Percentages over the years from 2016-2011.

The Balance Sheet

• Review the history of Property, Plant, Equipment and identify key take-away Review shareholder equity over time (use actual value as stated in the balance sheet) and identify key take-aways
• Review % increase year over year of the total value of assets and identify key take-aways
• Review % of increase year over year of the total value of liabilities and identify key take-aways

Income Statement

• Review the revenue change year over year in percents using the value (total dollars)and identify key take-away
• Review the cost of revenue over time and identify key take-aways
• Review the operating income overtime and identify key take-aways
• Review the net incomeovertime and identify key take-aways

Ratios

• Review the ratios provided in Excel (attached) and identify key takeaways for each ratio

RATIOS Fiscal year ends in February (all ratios are absolute) 2016 2015 2014 2013 2012 2011 Inventory Turnover Ratio 19.150 19.710 16.270 16.550 17.540 18.780 ACTIVITY RATIOS Total Asset Turnover Current Ratio 0.752 0.604 0.728 0.690 0.668 0.679 LIQUIDITY RATIOS Quick Ratio 0.341 0.254 0.271 0.296 0.324 0.334 Cash Ratio 0.341 0.147 0. 168 0.163 0. 186 0.203 LEVERAGE RATIOS Debt-to-Equity Ratio* 1.232 1.488 0.624 0.032 0.558 0.586 Gross Profit Margin 0.052 (0.034) 0.063 0.063 0.082 0.085 PROFITABILITY RATIOS Operating Profit Margin 0.019 (0.093) 0.041 0.034 0.043 0.047 Return on Assets 0.024 (0.131) 0.052 0.044 0.055 0.060Common Size Of The Balance Sheet Fiscal year ends in February (in millions, except per share data) 2016 2015 2014 2013 2012 2011 Assets Current assets Cash Cash and cash equivalents 7.02% 4.90% 5.00% 5.01% 4.54% 5.14% Inventories 5.53% 6.69% 7.13% 7.47% 7.09% 6.70% Receivables 0.00% 4.80% 4.37% 5.04% 5.23% 4.94% Other current assets 11.93% 7.61% 11.59% 6.62% 5.12% 5.43% Total current assets 34% 27% 31% 26% 25% 26% Property, plant and equipment Land 51.38% 57.22% 51.30% 49.51% 0.00% 0.00% Property, plant and equipment, net 40.77% 46.23% 48.82% 49.61% 54.55% 55.63% Goodwill 5.73% 5.17% 4.56% 5.89% 0.00% 0.00% Intangible assets 0.81% 3.35% 3.01% 2.81% 9.09% 9.19% Other long-term assets 18.80% 17.03% 12.43% 15.45% 10.98% 9.58% Total assets 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% Liabilities and stockholders' equity I .I Liabilities Current liabilities Short-term debt 6.41% 4.52% 3.80% 1.52% 3.62% 2.94% Capital leases 0.13% 0.13% 0.10% 0.08% 0.00% 0.00% Accounts payable 10.35% 11.48% 11.62% 12.04% 11.76% 12.25% Taxes payable 1.84% 1.04% 1.78% 1.91% 0.82% 0.92% Total current liabilities 44.90% 44.80% 42.66% 37.87% 37.91% 37.56% Stockholders' equity Additional paid-in capital 0.12 0.12 0.10 0.10 0.10 0.10 Retained earnings 0.07 0.04 0.19 0.21 0.24 0.24 Accumulated other comprehensive income 0.61% 0.02% 0.19% 2.17% 0.87% 0.94% Total stockholders' equity 0.20 0.16 0.29 0.33 0.35 0.35 Total liabilities 0.80 0.84 0.71 0.67 0.65 0.65 Total liabilities and stockholders' equity 100% 100% 100% 100% 100% 100% Common size of Income statemnet Fiscal year ends in February (in millions, except per share data) Revenue Cost of revenue Gross profit Operating expenses Sales, General and administrative Other operating expenses Total operating expenses Operating income 2016 54,433.00 94.76% 5.24% 3.40% -0.08% 3.32% 1.92% 2015 62,284.00 103.39% -3.39% 4.33% 1.58% 5.91% -9.30% 2014 63,557.00 93.69% 6.31% 2.61% -0.44% 2.17% 4.14% 2013 64,826.00 93.69% 6.31% 0.00% 2.93% 2.93% 3.38% 2012 64,539.00 91.85% 8.15% 0.00% 3.85% 3.85% 4.30% 2011 60,455.00 91 .52% 8.48% 0.00% 3.79% 3.79% 4.69%