Hello, I need urgent help to understand how my tutor got the below answers (financial ratio analysis) for methodists from 2019 in the link provided below:

https://projects.propublica.org/nonprofits/organizations/741180155

HIGHLIGHTED BELOW (Bulked) the parts that I need an explanation for (2019) and also I need help to get ratios /calculations for the below categories but for 2018instead (you can also use the above link to find the numbers for 2018- if you can provide steps or explanation with your answer so I can understand please)

how did we find the days?:

Cash Flow Margin = Operating Cash Flow

Cash Flow Margin = $997,318

Cash Conversion Cycle = DIO + DSO - DPO

Cash Conversion Cycle = 38.52 days

Where:

• DIO stands for Days Inventory Outstanding
• DSO stands for Days Sales Outstanding
• DPO stands for Days Payable Outstanding

DIO = (Average Inventory / Cost of Goods Sold) x 365

Where,

Average Inventory = (Beginning Inventory + Ending Inventory) / 2

Average Inventory = ($112,031 + 124,848) / 2

Average Inventory = $236,879 / 2

Average Inventory = $118,439.50

DSO = (Average Accounts Receivable / Total Credit Sales) x 365

DSO = ($551,507 / $5,225,980) x 365

DSO = 38.52

Where,

Average Accounts Receivable = (Beginning Accounts Receivable + Ending Accounts Receivable) / 2

Average Accounts Receivable = ($510,679 + 592,335) / 2

Average Accounts Receivable = $1,103,014 / 2

Average Accounts Receivable = $551,507

DPO = (Average Accounts Payable / Cost of Goods Sold) x 365

Where,

Average Accounts Payable = (Beginning Accounts Payable + Ending Accounts Payable) / 2

Average Accounts Payable = ($624,361 + 697,511) / 2

Average Accounts Payable =$1,321,872 / 2

Average Accounts Payable = $660,936

*Total Credit Sales here equals to Total Revenue.

*It should be Accounts Payable only but since the given in the Consolidated Balance Sheet was Accounts Payable and accrued expense are in one line item will assume it is for Accounts Payable only.

*Cost of Goods Sold not given, for a manufacturing firm.

for here the (1- tax rate) do we include the 0.21 percentage mentioned?

Where,

Shareholders' Equity or Total Net Assets = Total Assets - Total Liabilities

11. ROIC = EBIT x (1 - tax rate) / (value of debt + value of equity)

ROIC = EBIT x (1 - tax rate) / (value of debt + value of equity)

ROIC = $685,072 / ($2,553,005 + $7,904,746)

ROIC = $685,072 / $10,457,751

ROIC = 0.07 or 6.55%

how did we find the days here as well ?:

Days of Sales Outstanding = Number of Days in Period / Receivables Turnover

Days of Sales Outstanding = 365 / 9.48

Days of Sales Outstanding = 38.52

AND this part

Cash Conversion Cycle = DSO + DIH - DPO

Cash Conversion Cycle = 38.52 days