Can you write a finanical analysis for this financial worksheet including analysis liquidity (including risk), capital structure (including cost of capital), performance, activity, and limits (including resources availbility from external sources and improved operations).

\begin{tabular}{|c|c|c|c|c|c|c|} \hline \multicolumn{2}{|l|}{ Dollar in millions } & \multicolumn{5}{|c|}{ Financial Audit for Costco (2007-2011) } \\ \hline & \begin{tabular}{l} Industr \\ y 2011 \end{tabular} & Firm 2011 & Firm 2010 & Firm 2009 & Firm 2008 & Firm 2007 \\ \hline Total Sales & + & 87,048,000.00 & 76,255,000.00 & 69,889,000.00 & 70,977,484.00 & 63,087,601.00 \\ \hline Total Assets & + & 26,761,000.00 & 23,815,000.00 & 21,979,000.00 & 20,682,348.00 & 19.606 .586 .00 \\ \hline Current Assets & & 13,706,000.00 & 11,708,000,00 & 10,337,000.00 & 9,462,045,00 & 9,324,153.00 \\ \hline Receivables & & 965,000.00 & 884,000.00 & 834,000.00 & 747,968.00 & 762,017.00 \\ \hline Inventory & & 6,638,000,00 & 5,638,000.00 & 5,405,000,00 & 5,039,413,00 & 4,879,465,00 \\ \hline Total Liabilities & & 14,759,000.00 & 12,986,000.00 & 11,961,000.00 & 11,490,287.00 & 10,983,245.00 \\ \hline Curreat Liabilities & & 12,050,000.00 & 10,063,000.00 & 9,281,000.00 & 8,874,165,00 & 8,581,753,00 \\ \hline Stockholder's Equity & & 12,002,000,00 & 10,829,000.00 & 10,018,000.00 & 9,192,061,00 & 8,623,341.00 \\ \hline Net Income & & 1,462,000.00 & 1,303,000.00 & 1,086,000.00 & 1,282,725,00 & 1,082,772,00 \\ \hline Direct Costs & & 77,739,000.00 & 67,995,000.00 & 62,335,000.00 & 63,502,750.00 & 56,449,702.00 \\ \hline SGEA & & 8,682,000,00 & 7,840,000,00 & 7,252,000.00 & 6,953,804,00 & 6,273,096,00 \\ \hline Net PP\&E & & 12,432,000.00 & 11,314,000.00 & 10,900,000,00 & 10,354,996.00 & 9,519,780.00 \\ \hline \multicolumn{7}{|l|}{ LOUIDITY (draw risk conclusion) } \\ \hline Current Ratio (CA/CL) & 2.00 & 1.14 & 1.16 & 1.11 & 1.07 & 1.09 \\ \hline Net Working Capital (CA-CL) & & $1,656,000.00 & $1,645,000.00 & $1,056,000,00 & $587,880.00 & $742,400.00 \\ \hline Quick Ratio [(CAInv)/CL] & 0.20 & 0.59 & 0.60 & 0.53 & 0.50 & 0.52 \\ \hline \multicolumn{7}{|c|}{ CAPITAL STRU CTURE (draw risk and cost of capital conclusions) } \\ \hline Tot. Liab/Eq. [D/SE] & 1.50 & 1.23 & 1.20 & 1.19 & 1.25 & 1.27 \\ \hline Tot. Liab/A [D/TA] & 5.60 & 0.55 & 0.55 & 0.54 & 0.56 & 0.56 \\ \hline Curr. Debt/Tot Debt (CD/TD) & 0.69 & 0.82 & 0.77 & 0.78 & 0.77 & 0.78 \\ \hline \multicolumn{7}{|l|}{ PERFORMANCE (Should be in \%) } \\ \hline Gross Profit Margin \% ((Sales-CoGS)/Sales & 38.40% & 10.69% & 10.83% & 10.81% & 10.53% & 10.52% \\ \hline CoGS \% Sales (CoGS/Sales) & 61.60% & 89.31% & 89.17% & 89.19% & 89.47% & 89.48% \\ \hline SAE \% Sales (operating exp/Sales) & 33.30% & 9.97% & 10.28% & 10.38% & 9.80% & 994% \\ \hline NP \% Sales (NP/Sales) & 2.65% & 1.68% & 1.71% & 1.55% & 1.81% & 1.72% \\ \hline RR Assets \% (NP/TA) & 4.00% & 5.46% & 5.47% & 4.94% & 6.20% & 552% \\ \hline RR Net Worth \% (NP/SE) & 13.55% & 12.18% & 12.03% & 10.84% & 13.95% & 12.56% \\ \hline \multicolumn{7}{|l|}{ ACTIVITY } \\ \hline Inv. Tum. (CoGS/Inv.) & 2.90 & 11.71 & 12.06 & 11.53 & 12.60 & 11.57 \\ \hline Inv. Days O/S (365/Inv. Tum) & 126.00 & 31.17 & 30.27 & 31.65 & 28.97 & 31.55 \\ \hline A/R Tum. (Sales/AR) & 999.80 & 90.21 & 86.26 & 83,80 & 9489 & 82.79 \\ \hline AR Coll (Days) (365/AR Tum) & 0.00 & 4.05 & 4.23 & 4.36 & 3.85 & 4.41 \\ \hline FA Tumover (Sales/NFA) & 15.60 & 7.00 & 6.74 & 6.41 & 6.85 & 6.63 \\ \hline TA Tumover (Sales/TA) & 2.60 & 3.25 & 3.20 & 3.18 & 3.43 & 3.22 \\ \hline \multicolumn{7}{|l|}{ LIMITS } \\ \hline Equity-based debt & & $3,244,000.00 & + & & & \\ \hline Asset-based debt & & $135,102,600.00 & & & = & \\ \hline Improved Operations (efficiency in A/R) & & $965,000.00 & & & & \\ \hline Improved Operations (efficiency in & & ($20,197,928.77) & & & & \\ \hline OTHER & & & & & & \\ \hline \end{tabular}