EXHIBIT 9.14 PartsCo: Consolidated Financial Statements $ million Income statement Balance sheet Prior year Current year 782.6 900.0 Working cash Revenues Cost of sales (5087) 16120) Accounts receivable (1565) (1710) Iwentory Selling costs Depreciation Operating profit (27.0) Current assets Property and equipment Interest Total assets Earnings before taxes 854 Taxes Liabilities and equity Net Income M43 Accounts payable Short-term debt Current abilities Long-term debt Shareholders aquity Liabilities and equity 1) Calculate the following Liqudity Ratios Current ratio in prior year= Current ratio in current year = Quick ratio in prior year = Quick ratio in current year = 2) Calculate the following Solvency Ratios Debt to Solvency ratios in prior year = Debt to Solvency ratios in current year = Times interest Eamed Ratios in prior year= Times interest Earned Ratios in current year = 2) Calculate the following Profitability Ratios Return on Invested Capital (ROIC) ratio in prior year = Return on Invested Capital (ROIC) ratio in current year = Return on Owner's Equity (ROE) ratio in prior year = Return on Owner's Equity (ROE) ratio in current year = (5.0) (313) 85.7 (75) 78.2 (305) 474 Prior year 15.0 85.8 69.7 1705 626.1 796.6 33.7 33.7 1700 592 9 796.6 Current year 123- 1110 75.5 198.8 7200 918.8 441 19:4 63.5 2150 640:3 918.8 L