easily across its own industry. Each ratio should be calculated using the proper format and style. They should be computed using formulas in Excel, not a calculator Liquidity Ratios Current Ratio Current Assets Current Liabilities Companies want their current ratio to be higher than 1. It measures the ability to pay current liabilities with current assets. Working Capital Current Assets - Current Liabilities Companies want a positive number. Measures the ability of a company to pay its debts if needed. Leverage and Solvency Debt to Total Assets Total Liabilities Total Assets Measures the percentage of assets that are financed by creditors. Less than 60% is good. The greater the amount of debt, the riskier the company Equity to Total Assets Total Shareholders' Equity Total Assets Measures the percentage of assets financed by stockholders. Between 40% and 60% is good. Profitability Gross Profit Percentage Gross Profit Net Sales Measures the percentage of profit that is derived from the sale of goods. Profit Margin Net Income Net Sales Measures the amount of profit from each dollar of sales after all operating expenses. Management of Working Capital Receivable Turnover Sales Average Accounts Receivables Measures the amount of days it takes for a company to turn over its accounts receivable. Average = 12.0. Return of Equity Net Income Average Shareholder's Equity Measures the income earned on each dollar of investment by stockholders. Earnings per Share Net Income Common Shares outstanding Measures the Net Income earned on each share of Common Stock. Price-Earnings Ratio Stock Price per Share ** Earnings per Share Measures the investors' assessment of a company's future earnings. Bal Sheet 2018-2015 Consolidated Statements of Oper Ratios Charts Consolidated Balance Sheets. USD (S) Sin Thousands Dec 31, 2018 2018 Per Center Total Aussts Dec 31, 2017 2017 Per Cento Total Assets " Dec 31, 2016 2016 Per Cento Total Assets Dec 31, 2015 15.312 8,313 7 106 3.91% 12.574 11,841 20.52 2.10 1633 - 68,741 262001 21,205 9.98% 17,001 7.67% 17.00 2.75% 1419 2.77% 6,149 23.544 31172 3849 14.96% 1.74 4.920 141,738 212.4521 67,65% 100 145.4571 221.6901 68 69 100.00% 21 2013 105 2.515 24,450 25,996 11.51% 12.23% 22.737 25,893 10 20 11.68% 76,8901 85,1811 38.4291 10,987 56.267 269 9900 41.36 5.803 12.194 5.63% 12415 46 99,3921 176,282 92,4141 177.618 560 5449 41.70% 80,13% 82.2% 0.01% 0.01% 12 ISO: 177627 26.168 8 30% -17% 036 10200 212, 42 44,0751 2 21,690 100,006 100.00% easily across its own industry. Each ratio should be calculated using the proper format and style. They should be computed using formulas in Excel, not a calculator Liquidity Ratios Current Ratio Current Assets Current Liabilities Companies want their current ratio to be higher than 1. It measures the ability to pay current liabilities with current assets. Working Capital Current Assets - Current Liabilities Companies want a positive number. Measures the ability of a company to pay its debts if needed. Leverage and Solvency Debt to Total Assets Total Liabilities Total Assets Measures the percentage of assets that are financed by creditors. Less than 60% is good. The greater the amount of debt, the riskier the company Equity to Total Assets Total Shareholders' Equity Total Assets Measures the percentage of assets financed by stockholders. Between 40% and 60% is good. Profitability Gross Profit Percentage Gross Profit Net Sales Measures the percentage of profit that is derived from the sale of goods. Profit Margin Net Income Net Sales Measures the amount of profit from each dollar of sales after all operating expenses. Management of Working Capital Receivable Turnover Sales Average Accounts Receivables Measures the amount of days it takes for a company to turn over its accounts receivable. Average = 12.0. Return of Equity Net Income Average Shareholder's Equity Measures the income earned on each dollar of investment by stockholders. Earnings per Share Net Income Common Shares outstanding Measures the Net Income earned on each share of Common Stock. Price-Earnings Ratio Stock Price per Share ** Earnings per Share Measures the investors' assessment of a company's future earnings. Bal Sheet 2018-2015 Consolidated Statements of Oper Ratios Charts Consolidated Balance Sheets. USD (S) Sin Thousands Dec 31, 2018 2018 Per Center Total Aussts Dec 31, 2017 2017 Per Cento Total Assets " Dec 31, 2016 2016 Per Cento Total Assets Dec 31, 2015 15.312 8,313 7 106 3.91% 12.574 11,841 20.52 2.10 1633 - 68,741 262001 21,205 9.98% 17,001 7.67% 17.00 2.75% 1419 2.77% 6,149 23.544 31172 3849 14.96% 1.74 4.920 141,738 212.4521 67,65% 100 145.4571 221.6901 68 69 100.00% 21 2013 105 2.515 24,450 25,996 11.51% 12.23% 22.737 25,893 10 20 11.68% 76,8901 85,1811 38.4291 10,987 56.267 269 9900 41.36 5.803 12.194 5.63% 12415 46 99,3921 176,282 92,4141 177.618 560 5449 41.70% 80,13% 82.2% 0.01% 0.01% 12 ISO: 177627 26.168 8 30% -17% 036 10200 212, 42 44,0751 2 21,690 100,006 100.00%