Compute the ratios listed below for these two financial statements. Explain what information the ratio provides.

Balance Sheet

Period Ending	Dec 30, 1995	Jan 1, 1994
Assets
Current Assets:
Cash And Cash Equivalents	9,375,000	6,297,000
Short Term Investment	303,000	322,000
Net Receivables	6,954,000	7,041,000
Inventory	3,409,000	3,581,000
Other Current Assets	2,162,000	1,479,000
Total Current Assets	22,203,000	18,720,000
Long Term Investments	1,841,000	1,633,000
Property Plant and Equipment	18,575,000	19,136,000
Goodwill	16,613,000	16,971,000
Intangible Assets	16,039,000	16,525,000
Accumulated Amortization	-	-
Other Assets	2,207,000	1,653,000
Deferred Long Term Assets	-	-
Total Assets	77,478,000	74,638,000
Liabilities
Current Liabilities:
Accounts Payable	12,533,000	12,274,000
Short/Current Long Term Debt	5,306,000	4,815,000
Other Current Liabilities	-	-
Total Current Liabilities	17,839,000	17,089,000
Long Term Debt	24,333,000	23,544,000
Other Liabilities	4,931,000	6,543,000
Deferred Long Term Liability Charges	5,986,000	5,063,000
Minority Interest	110,000	105,000
Negative Goodwill	-	-
Total Liabilities	53,199,000	52,344,000
Stockholders Equity
Misc.Stock Options Warrants	(130,000)	(123,000)
Redeemable Preferred Stock	-	-
Preferred Stock	-	-
Common Stock	25,000	26,000
Retained Earnings	46,420,000	43,158,000
Treasury Stock	(21,004,000)	(19,458,000)
Capital Surplus	4,095,000	4,178,000
Other Stockholder Equity	(5,127,000)	(5,487,000)
Total Stockholder Equity	24,409,000	22,417,000
Net Tangible Assets	(8,243,000)	(11,079,000)

Income Statement

Period Ending	Dec 30, 1995	Jan 1, 1994
Total Revenue	66,415,000	65,492,000
Cost Of Revenue	31,243,000	31,291,000
Gross Profit	35,172,000	34,201,000
Operating Expenses
Research Development	-	-
Selling General and Administrative	25,357,000	24,970,000
Non Recurring	-	-
Others	110,000	119,000
Total Operating Expenses	-	-
Operating Income Or Loss	9,705,000	9,112,000
Income From Continuing Operations
Total Other Income/Expenses Net	97,000	91,000
Earnings Before Interest and Taxes	9,802,000	9,203,000
Interest Expenses	911,000	899,000
Income Before Tax	8,891,000	8,304,000
Income Tax Expense	2,104,000	2,090,000
Minority Interest	(47,000)	(36,000)
Net Income From Continuing Ops	6,740,000	6,178,000
Non Recurring Events	-	-
Discontinued Operations	-	-
Extraordinary Items	-	-
Effect Of Accounting Changes	-	-
Other Items	-	-
Net Income	6,740,000	6,178,000
Preferred Stock and Other Adjustments	-	-
Net Income Applicable To Common Shares	6,740,000	6,178,000

Ratios

	Dec 30, 1995	Jan 1, 1994
Current Ratio
Quick Ratio
Debt-To-Equity Ratio
Inventory Turnover Ratio
Return On Assets Ratio
Return On Equity Ratio