Earnings per Share of Common Stock (basic - common)	As given in the income statement			$ 5.61			$8.05
Current Ratio	Current assets	$134,836	=	1.07	$184,406	=	2.08
	Current liabilities	$125,481			$88,657
Gross Profit Rate	Gross profit	$152,836	=	41.8%	$115,856	=	68.9%
	Net sales	$365,817			$168,088
Profit Margin	Net income	$94,680	=	25.9%	$61,271	=	36.5%
	Net sales	$365,817			$168,088
Inventory Turnover	Cost of goods sold	$212,981	=	40.0	$52,232		23.1
	Average inventory	$5,321			$2,266
Days in Inventory	365 days	9	=	33		=	55
	Inventory turnover	40.0		days	23.1		days
Accounts Receivable Turnover	Net credit sales	$150,513	=	6.2	$205,608	=	5.1
	Average net accounts receivable	$21,199			$35,027
Average Collection Period	365 days	51	=	60	72	=	#DIV/0!
	Accounts receivable turnover			days			days
Asset turnover	Net sales	$365,817	=	1.08	$168,088	=	0.53
	Average total assets	$337,445			$317,545
Return on Assets (ROA)	Net income	$365,817	=	18.0%	$61,271	=	28.5%
	Average total assets	$351,002			$333,779
Debt to assets ratio	Total Liabilities	$118,719	=	32.3%	$58,146	=	36.2%
	Total Assets	$351,002			$333,779
Times-Interest Earned Ratio	Net income + interest expense + income tax expense	$123,136	=	11.9	85,134	=	11.3
	interest expense	$2,645			2,346
Dividend Yield	Dividend per share of common stock (Yahoo Finance 12/24/2015)	$0.85	=	0.6%	$2.24	=	0.8%
(Please follow the Course Project instructions to calculate the current dividend yield.)	Market price per share of common stock (Yahoo Finance 12/24/2015)	$146.92			$270.90
Return on Common Stockholders' Equity (ROE)	Net income - preferred dividends	94,680	=	36.7%	61,271	=	43.8%
	Average common stockholders' equity	63,090.00			141,988.00
Free cash flow	Net cash provided by operating activities minus capital expenditures minus cash dividends		=	64.5 in billions		=	51.6 in billions
Price-Earnings Ratio	Market price per share of common stock	$146.92	=	26	$270.90	=	33
(Please see the Course Project instructions for the dates to use for this ratio.)	Earnings per share	$5.76			$8.15

Please provide

LIQUIDITY:

SOLVENCY:

PROFIABILITY:

CONCLUSION:

For each company utilizing the information above In