Financial diagnostic Chosen company Benchmark competitor KELLOGG'S GENERAL MILLS 1.) Liquidity of short-term assets I-Current tatic.. -Current ratio 0.76 -Cash ratio 166.2 -Quick ratio 0.68 -Cash ratio 0.06 -Quick ratio 0.37 0.86 -Debt-equity atio 6.33 Times interest earned 7.39 2.) Long-term debt-payingDebt ratio ability -Debt ratio 0.75 -Debt-equity ratio 4.00 Times interest earned 0.56 3.) Profitability -Net income/sales (profit margin9.8Net income/sales (profit margin) 10.62 -Net income/assets (ROA0.078 -Net income assets (ROA) 0.072 0.57 eauitk ROE) 0.38 4.) Asset utilization/ management efficiency Total asset turnover 0.68 Total asset turnover 0.79 -Inventory turnover measures 5.8 Accounts receivable turnover 9.30 Inventory turnover measures. 21.10 Accounts receivable turnover 19.16 5.) Market measures -Price earnings ratio 18.72 -Earnings per common share 3.65 -Dividend payout 0.58 -Price earnings ratio 20.93 Earnings per common share 0.0028 -Dividend payout 0.68