Calculate Current Ratio, Asset Turnover, ROA, ROE, Gross Profit Margin for the past 2 years. Assess the liquidity, efficiency, and profitability of the company and summarize your findings. In general, what are the limitations of financial ratios? Which limitations apply to your industry?

Assets

Assets	2016	2015
Current Assets
Cash and cash equivalents	$3,476	$2,730
Marketable securities	$1,091	$1,996
Accounts Receivable, net	$7,695	$7,134
Other Current Assets	$1,587	$1,348
Total Current Assets	$13,849	$13,208
Property, Plant, Equipment, Net	$18,800	$18,352
Goodwill	$3,757	$3,419
Intangible Assets, Net	$1,758	$1,549
Investments and Restricted Cash	$476	$473
Deferred Income Tax Assets	$591	$255
Other Non-Current Assets	$1,146	$1,055
Total Assets	$40,377	$38,311

Liabilities and Shareowners Equity

Liabilities and Shareowners Equity	2016	2015
Current Liabilities
Current maturities of long-term debt and commercial paper	$3,681	$3,018
Accounts Payable	$3,042	$2,587
Accrued wages and withholdings	$2,317	$2,253
Hedge margin liabilities	$575	$717
Self-insurance reserves	$670	$657
Accrued group welfare and retirement plan contributions	$598	$525
Other current liabilities	$847	$939
Total Current Liabilities	$11,730	$10,696
Long Term Debt	$12,394	$11,316
Pension and Postretirement Benefit Obligations	$12,694	$10,638
Deferred Income Tax Liabilities	$112	$115
Self-Insurance Reserves	$1,794	$1,831
Other Non-Current Liabilities	$1,224	$1,224
Shareowners Equity:
Class A common stock (180 and 194 shares issued in 2016 and 2015)	2	2
Class B common stock (689 and 693 shares issued in 2016 and 2015)	7	7
Additional paid-in capital	-	-
Retained earnings	$4,879	$6,001
Accumulated other comprehensive loss	($4,483)	($3,540)
Deferred compensation obligations	45	51
Less: Treasury stock (1 share in 2016 and 2015)	(45)	(51)
Total Equity for Controlling Interests	$405	$2,470
Noncontrolling Interests	$24	$21
Total Shareowners Equity	$429	$2,491
Total Liabilities and Shareowners Equity	$40,377	$38,311

Statements of Consolidated Income

	2016	2015
Revenue	$60,906	$58,363
Operating Expenses:
Compensation and benefits	$34,770	$31,028
Repairs and maintenance	$1,538	$1,400
Depreciation and amortization	$2,224	$2,084
Purchased transportation	$9,129	$8,043
Fuel	$2,118	$2,482
Other occupancy	$1,037	$1,022
Other expenses	$4,623	$4,636
Total Operating Expenses	$55,439	$50,695
Operating Profit	$5,467	$7,668
Other Income and (Expense)
Investment income and other	$50	$15
Interest expense	($381)	($341)
Total Other Income and (Expense)	($331)	($326)
Income Before Income Taxes	$5,136	$7,342
Income Tax Expense	$1,705	$2,498
Net Income	$3,431	$4,844
Basic Earnings per Share	$3.89	$5.38
Diluted Earnings per Share	$3.87	$5.35

Liabilities and Shareowners Equity	2016	2015
Current Liabilities
Current maturities of long-term debt and commercial paper	$3,681	$3,018
Accounts Payable	$3,042	$2,587
Accrued wages and withholdings	$2,317	$2,253
Hedge margin liabilities	$575	$717
Self-insurance reserves	$670	$657
Accrued group welfare and retirement plan contributions	$598	$525
Other current liabilities	$847	$939
Total Current Liabilities	$11,730	$10,696
Long Term Debt	$12,394	$11,316
Pension and Postretirement Benefit Obligations	$12,694	$10,638
Deferred Income Tax Liabilities	$112	$115
Self-Insurance Reserves	$1,794	$1,831
Other Non-Current Liabilities	$1,224	$1,224
Shareowners Equity:
Class A common stock (180 and 194 shares issued in 2016 and 2015)	2	2
Class B common stock (689 and 693 shares issued in 2016 and 2015)	7	7
Additional paid-in capital	-	-
Retained earnings	$4,879	$6,001
Accumulated other comprehensive loss	($4,483)	($3,540)
Deferred compensation obligations	45	51
Less: Treasury stock (1 share in 2016 and 2015)	(45)	(51)
Total Equity for Controlling Interests	$405	$2,470
Noncontrolling Interests	$24	$21
Total Shareowners Equity	$429	$2,491
Total Liabilities and Shareowners Equity	$40,377	$38,311