Check this pls. Just need a little help in putting up things in a better way.

Company: Starbucks Data to be used: http://www.nasdaq.com/symbol/sbux/financials?query=ratios What is needed: The appendix containing a list and calculations of the ratios. A list of the calculations shown with formula's and the resulting answer. On the Nasdaq link we have 3 key ratio indicators which need to be there: Current ratio, cash ratio, quick ratio. Only that is required along with other data in the appendix. I have tried quick ratio as below. Not sure how do I put everything in the appendix Quick Ratio formula used 2013 = 3,233.8 (total cash and short term investments) + 561.4 (accounts receivable) Divided by / 5,377.3 (2013 current liabilities) = .705 (.71) 2014 = 1,843.8 (total cash and short term investments) + 631 (accounts receivable) Divided by: 3038.7 (2014 current liabilities) = .814 (.81) Sabin Electronics Balance-Sheet This Year Current Assets Cash Marketable securities Accounts Receivable, Net Inventory Prepaid expenses Total Current Assets Plant and Equipment, Net Total Assets Liabilities and stockholders' Equity Liabilities Current Liabilities Bonds Payable, 12% Total Liabilities Stockholder's Equity Common stock, $15 par Retained Earnings Total Stockholder's Equity Total Liabilities and Equity Last Year $ 70,000 $ 480,000 950,000 20,000 1,520,000 1,480,000 3,000,000 150,000 18,000 300,000 600,000 22,000 1,090,000 1,370,000 2,460,000 $ 800,000 $ 600,000 1,400,000 430,000 600,000 1,030,000 750,000 850,000 1,600,000 3,000,000 750,000 680,000 1,430,000 2,460,000 Income Statement This Year Last Year Sales $ 5,000,000 $ 4,350,000 Cost of goods sold 3,875,000 3,450,000 Gross Margin 1,125,000 900,000 Selling and administrative expenses 653,000 548,000 Net operating income 472,000 352,000 Interest expense 72,000 72,000 Net income before tax 400,000 280,000 Income Taxes (30%) 120,000 84,000 Net Income 280,000 196,000 Common dividends 110,000 95,000 Net Income retained 170,000 101,000 Beginning retained earnings 680,000 579,000 Ending retained earnings 850,000 680,000 1 a. Working capital Current Assets - Current Liabilities b. Current Ratio Current Assets/Current Liabilities c. Acid-test ratio (Current Assets - Inventory - Prepaid expense)/Current Liabilities This Year $ Past Year 720,000 $ 660,000 1.90 2.53 0.69 1.09 d. Average collection period 365/(Sales/(Average Accounts Receivable)) 28 25 e. Average sale period 365/(Cost of goods sold/Average Inventories)) 73 58 Average Payable Period 365/(Cost of goods sold/Average Payable)) 58 45 f. Operating cycle Average collection period + Average sales period Average payable period 44 38 g. Total Assets Turnover Sales/Average Assets 1.83 1.78 h. Debt to equity ratio Total long-term liabilities/Total Equity 37.5% 42.0% i.Times Interest Earned Ratio Operating Profit/Interest expense 6.56 4.89 j. Equity Multiplier Average Total Assets/Average Total Equity 1.80 1.71 Sabin Electronics Balance-Sheet This Year Current Assets Cash Marketable securities Accounts Receivable, Net Inventory Prepaid expenses Total Current Assets Plant and Equipment, Net Total Assets Liabilities and stockholders' Equity Liabilities Current Liabilities Bonds Payable, 12% Total Liabilities Stockholder's Equity Common stock, $15 par Retained Earnings Total Stockholder's Equity Total Liabilities and Equity Percent Last Year Percent $ 70,000 480,000 950,000 20,000 1,520,000 1,480,000 3,000,000 2.3% $ 150,000 0.0% 18,000 16.0% 300,000 31.7% 600,000 0.7% 22,000 50.7% 1,090,000 49.3% 1,370,000 100.0% 2,460,000 6.1% 0.7% 12.2% 24.4% 0.9% 44.3% 55.7% 100.0% $ 800,000 600,000 1,400,000 26.7% $ 430,000 20.0% 600,000 46.7% 1,030,000 17.5% 24.4% 41.9% 750,000 850,000 1,600,000 3,000,000 25.0% 28.3% 53.3% 100.0% 750,000 680,000 1,430,000 2,460,000 30.5% 27.6% 58.1% 100.0% Income Statement This Year Percent Last Year Percent Sales $ 5,000,000 100.0% $ 4,350,000 100.0% Cost of goods sold 3,875,000 77.5% 3,450,000 79.3% Gross Margin 1,125,000 22.5% 900,000 20.7% Selling and administrative expenses 653,000 13.1% 548,000 12.6% Net operating income 472,000 9.4% 352,000 8.1% Interest expense 72,000 1.4% 72,000 1.7% Net income before tax 400,000 8.0% 280,000 6.4% Income Taxes (30%) 120,000 2.4% 84,000 1.9% Net Income 280,000 5.6% 196,000 4.5% Common dividends 110,000 95,000 Net Income retained 170,000 101,000 Beginning retained earnings 680,000 579,000 Ending retained earnings 850,000 680,000 1.1% Current Ratio Acid-test ratio Average collection period Average sale period Debt to equity ratio Times interest earned ratio Sabin's Ratio Industry Ratio 1.90 2.5 0.69 1.3 28 18 73 60 0.375 0.9 6.6 6 Increase in Net profit margin which has gone up by 110bps which will help them get loan from the bank. The low debtequity ratio which has been calculated including long-term debt. Times interest earned ratio is also superior than industry. The working capital situation of the company has however deteriorated compared to the previous year. This is clear from the drop in current ratio and acid test ratio. It also fares poorly with the industry ratios. By approaching the bank and putting an additional $100,000 in cash would help their liquidity position and since the company would be utilising 80% of loan proceeds into machinery, the future profitability looks great. If Sabina Electronics can can provide a decent explanation on the working capital management position, it should get a loan