EXHIBIT 9.6 Summary of Key Relationships Liquidity Ratios Solvency Ratios Profitability Ratios Stock Market Ratios 1. Working capital 2. Current ratio 3. Quick (acid-test) ratio 4. Accounts receivable turnover 5. Average days to collect receivables 6. Inventory turnover 7. Average days to sell inventory 8. Debt-to-assets ratio 9. Debt-to-equity ratio 10. Number of times interest is earned 11. Plant assets to long-term liabilities 12. Net margin 13. Asset turnover 14. Return on investment (also: return on assets) 15. Return on equity 16. Earnings per share 17. Book value per share 18. Price-earnings ratio 19. Dividend yield Current assets-Current liabilities Current assets+ Current liabilities (Current assets-Inventory - Prepaids) + Current liabilities Net credit sales+ Average receivables 365+ Accounts receivable turnover Cost of goods sold+Average inventory 365+ Inventory turnover Total liabilities + Total assets Total liabilities+Total stockholders' equity Earnings before interest and taxes + Interest expense Net plant assets+ Long-term liabilities Net income+Net sales Net sales+ Average total assets Net Income + Average total assets Net income + Average total stockholders' equity Net earnings available for common stock + Average outstanding common shares (Stockholders' equity-Preferred rights) + Outstanding common shares Market price per share + Earnings per share Dividends per share + Market price per share