Financial Ratio Analysis :

Ratios	2014	2015	Describing
Liquidity Ratios
Current ratio
Quick (acid test) ratio
Inventory to net working capital
Cash ratio
Profitability Ratios
Net profit margin
Gross profit margin
Return on investment (ROI)
Return on equity (ROE)
Earnings per share (EPS)
Activity Ratios
Inventory turnover
Days of inventory
Net working capital turnover
Asset turnover
Fixed asset Turnover
Average collection period
Asset turnover
Fixed asset Turnover
Average collection period
Accounts receivable turnover
Accounts payable Period
Days of cash
Leverage Ratios
Debt-to-asset ratio
Debt-to-equity ratio
Long-term debt to capital structure
Times interest earned
Coverage of fixed charges
Current liabilities to equity

EXHIBIT 5 Income Statement (in millions of USD) Report Date February 2, 2015 February 2, 2014 Revenues $190 $460 Operating expenses 441 413 EBIT 49 47 Interest and other benefit 0.8 1.5 48 45 Tax 18 10 Net income 30 34 Source: Based on KKD's 2015 Annual Report. February 2, 2014 28 $56 25 17 18 23 8 23 6 127 93 24 116 83 EXHIBIT 6 Balance Sheet (in millions of USD) Report Date February 2, 2015 Assets Cash and equivalents $51 Accounts receivable Inventories Deferred tax Other current assets Total current assets 128 Property, plant, & equipment Goodwill and intangibles 30 Deferred tax 68 Other assets 11 Total assets 353 Liabilities Short-term debt Accounts payable Taxes Other current liabilities Total current liabilities Long-term debt Other liabilities 26 Total liabilities 85 Common stock Retained earnings (43) Total equity 268 11 338 49 17 2 0 27 50 46 9 2 25 73 311 338 (73) 265 Total liabilities & equity 353 338 Source: Based on KKD's 2015 Annual Report, and Yahoo Finance