DETERMINE THE FOLLOWING REASONS (RATIOS) FOR THE ACCOMPANYING STATES ATTACHET Ratios Liquidez Mercado Empresa Diferencia Comentario Current ratio Acid Test Cash Ratio Day Sales Inventory Day Sales in Receivable Net Working Capital 15 0.9 0.3 90 30 Solvencia Times Interest earned Debt Ratio Debt Equity Ratio Debt to tangible net worth 10 0.4 0.6 Razones de lucratividad Gross Profit Margin Operating Income Margin Net Income Marging Sales to fixed assets Return on assets (ROA) Percentage of Retained earnings Ganancia Por accin (Earning per Share): Rendimiento de dividendos (Dividend Yield) 0.75 0.08 0.12 10.5 0.18 2 1 0.9 EL PIOLIN, INC Balance sheet For the year ended December 31, 2020 Assets Current Asset Box Accounts Receivable $10,000 $50,000 $55,000 10,000 Inventory Prepaid expenses Total liabilities and equity 255.000 EL PIOLIN INCOME STATEMENT For the year ended December 31, 2020 III Net sales 400,000 Cost of sold (CGS) Initial inventory Purchase 40,000 125,000 10.000 Freight Final inventory Cost of sold 55,000 120,000 280,000 Gross profit Selling expense Administrative and general expenses Depreciation and amortization 125,000 105,000 25.000 Total operating expenses 255,000 Operational income Interest paid Miscellaneous income 25,000 (3,000) 8.000 Net profit before contributions Income taxes $30,000 10.000 20,000 Profit after contribution Other currents assets Total currents assets 50.000 135,000 FIXED ASSETS Property and equipment Vehicles Total net fixed assets 45,000 30.000 75,000 Other assets Official Accounts Receivable Intangible 15,000 30.000 Total assets $ 255,000 Passives Current liabilities 90 days Bank Loans (Current portion) Debts to pay Contributions Payable Accumulated expense Current portion term loan Total current liabilities OTHER PASSIVES 25,000 55,000 5,000 5,000 10.000 100,000 Term Loan 50,000 5,000 Accounts payable to shareholders Total liabilities Capital Common actions 50,000 50.000 Retained earnings 100,000 Total Capital