EXHIBIT 10 Summary of Analytical Measures Use Working Capital Current Ratio Method of Computation Current Assets - Current Liabilities Current Assets Current Liabilities Quick Assets To indicate the ability to meet currently maturing obligations (measures solvency) To indicate instant debt-paying ability (measures solvency) Quick Ratio Accounts Receivable Turnover Numbers of Days Sales in Receivables To assess the efficiency in collecting receivables and in the management of credit (measures liquidity) Inventory Turnover To assess the efficiency in the management of inventory (measures liquidity) Number of Days Sales in Inventory Ratio of Fixed Assets to Long-Term Liabilities Ratio of Liabilities to Stockholders' Equity Current Liabilities Sales Average Accounts Receivable Average Accounts Receivable Average Daily Sales Cost of Goods Sold Average Inventory Average Inventory Average Daily Cost of Goods Sold Fixed Assets (net Long-Term Liabilities Total Liabilities Total Stockholders'Equity Income Before Income Tax Interest Expense Interest Expense To indicate the margin of safety to long-term creditors (measures solvency) To indicate the margin of safety to creditors (measures solvency) To assess the risk to debtholders in terms of number of times interest charges were eamed (measures solvency) (Continued) Number of Times Interest Charges Are Earned