Given this Income Statement, Balance Sheet and Cashflow for year 2020,2021, and 2022 calculate the following ratios: profitability, liquidity, debt, operating performance, cash flow, and investment valuation ratios. More specifically, calculate the ratios over the last three reporting years and show your calculations utilizing the Exercise Handout breakdown: Exercise Handout

Liquidity Ratios

Current Ratio = Current Assets / Current Liabilities

1. Quick Ratio = (Current Assets Inventory) / Current Liabilities

Leverage Ratios

1. Long-term Debt/Equity Ratio = Long-term Debt / Equity
2. Total Debt/Equity Ratio = (Short-term Debts + Long-term Debts) / Equity

Profitability Ratios

1. Net Profit Margin = Net Profit after Taxation / Sales
2. Operating Profit Margin = Operating Profit / Sales
3. Return on Equity = Net Profit after Taxation / Equity
4. Return on Total Assets = Net Profit after Taxation / Total Assets
5. Return on Capital Employed = Net Profit after Taxation / (Total Assets Current Liabilities)

Efficiency Ratios

1. Inventory Turnover = Sales / Inventory
2. Assets Turnover = Sales / Total Assets

Market Value Ratios

1. Price Earning Ratio = Current Stock Price / Earnings Per Share (EPS)

Other Fundamental Indicators

1. Earnings Per Share (EPS) = Net Profit after Taxation / Issued Common Shares
2. Net Asset Value (NAV) = (Total Assets Total Liabilities) / Issued Common Shares

Cash Flow Statement Balance Sheet \begin{tabular}{rrrr} & 2022 & 2021 & \multicolumn{2}{c}{2020} \\ Total Assets & 27,978,400 & 31,392,600 & 29,374,500 \\ Current Assets & 7,018,700 & 9,756,400 & 7,806,400 \\ Total Liabilities & 36,685,000 & 36,713,800 & 37,179,600 \\ \hline Long Term Debt & 13,119,900 & 13,616,900 & 14,659,600 \\ \hline Stockholders' Equity & (8,706,600) & (5,321,200) & (7,805,100) \\ \hline Total Assets per Share & 24.37 & 26.60 & 25.04 \\ \hline Current Liabilities & 9,151,800 & 8,151,400 & 7,346,800 \\ \hline Net Assets per Share & (7.58) & (4.51) & (6.65) \end{tabular} Income Statement \begin{tabular}{rccc} & 2022 & 2021 & 2020 \\ Total Revenue & 32,250,300 & 29,060,600 & 23,518,000 \\ Normalized EBITDA & 6,036,100 & 6,281,300 & 3,181,400 \\ Operating Income & 4,617,800 & 5,736,600 & 1,561,700 \\ Net Income & 3,281,600 & 4,199,300 & 928,300 \\ Revenue per Share & 27.96 & 24.68 & 20.05 \\ EPS - Net Income - Diluted & 2.92 & 3.15 & 1.08 \\ Share Outstanding & 1,147,900 & 1,180,000 & 1,173,300 \\ \hline Weighted Average Shares Outstanding - Basic & 1,153,300 & 1,177,600 & 1,172,800 \\ Weighted Average Shares Outstanding - Diluted & 1,158,500 & 1,185,500 & 1,181,800 \\ Earnings per Share - Basic & 2.93 & 3.17 & 1.09 \end{tabular}