How to conduct a ratio analysis of the below?

A B 422,733 0.38 0.5 6% 0.3 10,900 0.32 0.28 110,600 121,600 3 SALES 4 COGS 5 OE 6 INTEREST RATE 7 TAX RATE 8 DIVIDENDS 9 CURRENT ASSSETS 10 CURRENT LIABS 11 FIXED ASSETS 12 STARTING EQUITY 13 14 income statement 15 16 sales 17 cogs 18 OE 19 IE 20 profit before tax 21 tax 22 profit after tax 23 dividends 24 addition to RE 25 26 Balance sheet 27 28 Current assets 29 foed assets 30 total assets 31 32 current liabilities 33 debt 34 equity 35 Total LIAB, & net worth 422,733 160,639 211367 -1171 51,899 15570 36,329 10,900 25,4291 135275 110,600 245875 118365 -19520 147,029 245875 Exhibit 1-3 Exhibit4-7 E A D E F H 422,738 03 os 6% 03 Sensitivity Analysis Debt and Excess Cash By COGS/SALES i SALES 2 goes 3 OE 4 INTEREST RATE 5 TAX RATE 6 DIVIDENDS 7 CURRENT ASSSETS 8 CURRENT LABS 9 FIDED ASSETS 10 STARTING EQUITY 11 12 income statement 13 14 sales 10.900 0.32 0.28 110.600 121,600 COGS/SALES debt 0.35 0.38 0.40 0.42 0.44 0.45 0.48 ex cash N 0.00 19520.10 0.00 19520.10 0.00 19520.10 0.00 19520.10 0.00 19520.10 0.00 19520.10 0.00 19520 10 0.00 19520.10 36329.42 36329.42 36329.42 36329.42 36329.42 36329.42 3632942 15 422,733 160,63 2113671 1171 51,898 15570 36,325 10,900 25,428 iteration 16 OE 17 E 18 profit before tax 19 tax 20 profit after tax 21 dividends 22 addition to RE 2 24 Balance sheet 25 26 EXCESS CASH 27 Current assets 28 fed assets 29 total assets 30 31 current liabilities 32 debt 33 equity 34 Total LIAB, & net worth 35 HN 19520 135275 110,600 24587 interest EFN 0 1122 3 1169 4 -1171 5 -1171 -18700 19486 19519 19520 118365 147 025 265395 36 TRIAL ASSETS 37 TRIAL VARS 38 PLUG: DEBT 39 245,875 265395 19,520 Exhibit 1-3 Exhibit4-7 Exhibit 8 Data S A C G H L M N 2 Fiscal Year Ended February 28 For 2002-2004 S he Tumove Cost of Gross pro Operating expenses 1999 303.7 127.7 176.0 2009 330.1 130.9 1992 2001 374.1 149.0 39.8% howth 13.04 40.041 2002 422.7 169.1 253.6 2003 477.7 191.1 286.6 2004 539.8 215.9 323.9 42.0% 39.756 7 8 49.95 1.55 5.55 166.2 0.0 2.7 50.3% 0.0% 0.8% 219.8 0.00 0.00 280.7 0.00 0.00 10 11 12 13 52.04 0.044 0.044 6.091 151.4 4.5 16.6 0.1 3.4 8.0 (4.6) 1.S 195.7 52.3% 11.2 3.0% 1.0 0.3% 4.4 12.8 3.5 9.3 - exceptional costs Restructuring costs Net interest expense Profit before tax (PHT) The expense Profess) ter of Debt EFNnd Excess Cash 248.4 0.00 0.00 5.3 32.95 9.89 23.07 29.42 8.83 37.02 11.10 10.4 PRT 30.04 20.59 25.91 15 16 17 10.9 10.9 10.90 Ondina dividends Professol 10.9 (15.5) 10.9 7.5 10.90 12.17 10.90 15.01 Bane Shes 34.0 19.2 5.8% 13.7 3.75 4.0% 19.1 Excess Cash (Pag) Accounts receivable sales Plus sales 9.25 13.5% 8.09 13.79 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 27.8 38.6 12.5 87.8 0.0 12.7% 4.1% 16 0.00 33.82 57.91 19.87 126.82 303 44.2 15.6 104.7 6.0 30.3 8.15 51.3 13.2% 17.5 4.2% 110.6 29.6% 21.6 0.00 43.18 73.95 25.37 161.94 Odha cura Net fixed Other Total 31.29 38.22 65.44 22.45 143.31 8.60 297.1 su 30.04 1.89 0.0% 7.61 4.22 200.7 66.1% 220.5 66% 230.1 61.5% 262.9 t 335.7 Sales Accounts payable Taxes payable Accue Ovedis Other cunt bles 13.0 11.3 10.8 0.0 21.6 28.0 4.3% 3.7% 3.6% 0.0% 7.1% 20.5 11.7 15.6 0.3 13.3 36.7 6,2% 3.59 4.7% 0.1% 4.0% 10.7 7.1 11.5 0.7 16.9 61.2 2.9% 1.9% 3.1% 0.2% 4.5% 4.0941 2.044 3.54 0.29 9.55 16.72 0.96 16.91 8.45 14.80 0.85 16.91 61.20 12.11 0.42 131.29 21.59 10.80 18.89 1.08 21.59 63.20 39.59 0.54 158.47 3335.25 Plus 36 37 38 39 62.20 25.54 0.48 143.46 1.7 0.6% 0.3% 0.1% EFN (Plug Other lates |Shamala' Toal is 0.194 1.0 121.4 220.5 0.4 121.6 230.1 40 200.7 262.14 297.12 42 43 262.94 250.83 12.1 297.12 271.58 25.5 335 25 296.16 39.6 44 45 46 BE CAREFUL NET INT EXP che forex in site detaliile excess is (int ile bon comicsENint de excess cash Exhibit 1-3 Exhibit4-7 Exhibit 8 Data Sensitivity Scenerio Analysis Ratio Analysis + A D E F G | K L M 40.0% 3 % sales 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 EFN EXCESS CASH EFN EXCESS CASH EFN EXCESS CASH 12.11 0.00 25.542 0 39.59 0 0.1 12.11 0 25.542 0 39.59 0 0.11 12.11 0 25.542 0 39.59 0 0.12 12.11 0 25.542 0 39.59 0 0.13 12.11 0 25.542 0 39.59 0 0.14 12.11 0 25.542 0 39.59 0 0.15 12.11 0 25.542 0 39.59 0 0.16 12.11 0 25.542 0 39.59 0 0.17 12.11 0 25.542 0 39.59 0 12.11 0.37 0.1 12.11 0.11 12.11 0.12 12.11 0.13 12.11 0.14 12.11 0.15 12.11 0.16 12.11 0.17 12.11 0.38 12.11 12.11 12.11 12.11 12.11 12.11 12.11 12.11 0.39 12.11 12.11 12.11 12.11 12.11 12.11 12.11 12.11 0.4 0.41 12.11 12.11 12.11 12.11 12.11 12.11 12.11 12.11 12.11 12.11 12.11 12.11 12.11 12.11 12.11 12.11 0.42 12.11 12.11 12.11 12.11 12.11 12.11 12.11 12.11 0.43 12.11 12.11 12.11 12.11 12.11 12.11 12.11 12.11 0.44 12.11 12.11 12.11 12.11 12.11 12.11 12.11 12.11 Exhibit 1-3 Exhibit4-7 Exhibit 8 Data Sensitivity Scenerio Analysis Ratio Analysis + A B 422,733 0.38 0.5 6% 0.3 10,900 0.32 0.28 110,600 121,600 3 SALES 4 COGS 5 OE 6 INTEREST RATE 7 TAX RATE 8 DIVIDENDS 9 CURRENT ASSSETS 10 CURRENT LIABS 11 FIXED ASSETS 12 STARTING EQUITY 13 14 income statement 15 16 sales 17 cogs 18 OE 19 IE 20 profit before tax 21 tax 22 profit after tax 23 dividends 24 addition to RE 25 26 Balance sheet 27 28 Current assets 29 foed assets 30 total assets 31 32 current liabilities 33 debt 34 equity 35 Total LIAB, & net worth 422,733 160,639 211367 -1171 51,899 15570 36,329 10,900 25,4291 135275 110,600 245875 118365 -19520 147,029 245875 Exhibit 1-3 Exhibit4-7 E A D E F H 422,738 03 os 6% 03 Sensitivity Analysis Debt and Excess Cash By COGS/SALES i SALES 2 goes 3 OE 4 INTEREST RATE 5 TAX RATE 6 DIVIDENDS 7 CURRENT ASSSETS 8 CURRENT LABS 9 FIDED ASSETS 10 STARTING EQUITY 11 12 income statement 13 14 sales 10.900 0.32 0.28 110.600 121,600 COGS/SALES debt 0.35 0.38 0.40 0.42 0.44 0.45 0.48 ex cash N 0.00 19520.10 0.00 19520.10 0.00 19520.10 0.00 19520.10 0.00 19520.10 0.00 19520.10 0.00 19520 10 0.00 19520.10 36329.42 36329.42 36329.42 36329.42 36329.42 36329.42 3632942 15 422,733 160,63 2113671 1171 51,898 15570 36,325 10,900 25,428 iteration 16 OE 17 E 18 profit before tax 19 tax 20 profit after tax 21 dividends 22 addition to RE 2 24 Balance sheet 25 26 EXCESS CASH 27 Current assets 28 fed assets 29 total assets 30 31 current liabilities 32 debt 33 equity 34 Total LIAB, & net worth 35 HN 19520 135275 110,600 24587 interest EFN 0 1122 3 1169 4 -1171 5 -1171 -18700 19486 19519 19520 118365 147 025 265395 36 TRIAL ASSETS 37 TRIAL VARS 38 PLUG: DEBT 39 245,875 265395 19,520 Exhibit 1-3 Exhibit4-7 Exhibit 8 Data S A C G H L M N 2 Fiscal Year Ended February 28 For 2002-2004 S he Tumove Cost of Gross pro Operating expenses 1999 303.7 127.7 176.0 2009 330.1 130.9 1992 2001 374.1 149.0 39.8% howth 13.04 40.041 2002 422.7 169.1 253.6 2003 477.7 191.1 286.6 2004 539.8 215.9 323.9 42.0% 39.756 7 8 49.95 1.55 5.55 166.2 0.0 2.7 50.3% 0.0% 0.8% 219.8 0.00 0.00 280.7 0.00 0.00 10 11 12 13 52.04 0.044 0.044 6.091 151.4 4.5 16.6 0.1 3.4 8.0 (4.6) 1.S 195.7 52.3% 11.2 3.0% 1.0 0.3% 4.4 12.8 3.5 9.3 - exceptional costs Restructuring costs Net interest expense Profit before tax (PHT) The expense Profess) ter of Debt EFNnd Excess Cash 248.4 0.00 0.00 5.3 32.95 9.89 23.07 29.42 8.83 37.02 11.10 10.4 PRT 30.04 20.59 25.91 15 16 17 10.9 10.9 10.90 Ondina dividends Professol 10.9 (15.5) 10.9 7.5 10.90 12.17 10.90 15.01 Bane Shes 34.0 19.2 5.8% 13.7 3.75 4.0% 19.1 Excess Cash (Pag) Accounts receivable sales Plus sales 9.25 13.5% 8.09 13.79 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 27.8 38.6 12.5 87.8 0.0 12.7% 4.1% 16 0.00 33.82 57.91 19.87 126.82 303 44.2 15.6 104.7 6.0 30.3 8.15 51.3 13.2% 17.5 4.2% 110.6 29.6% 21.6 0.00 43.18 73.95 25.37 161.94 Odha cura Net fixed Other Total 31.29 38.22 65.44 22.45 143.31 8.60 297.1 su 30.04 1.89 0.0% 7.61 4.22 200.7 66.1% 220.5 66% 230.1 61.5% 262.9 t 335.7 Sales Accounts payable Taxes payable Accue Ovedis Other cunt bles 13.0 11.3 10.8 0.0 21.6 28.0 4.3% 3.7% 3.6% 0.0% 7.1% 20.5 11.7 15.6 0.3 13.3 36.7 6,2% 3.59 4.7% 0.1% 4.0% 10.7 7.1 11.5 0.7 16.9 61.2 2.9% 1.9% 3.1% 0.2% 4.5% 4.0941 2.044 3.54 0.29 9.55 16.72 0.96 16.91 8.45 14.80 0.85 16.91 61.20 12.11 0.42 131.29 21.59 10.80 18.89 1.08 21.59 63.20 39.59 0.54 158.47 3335.25 Plus 36 37 38 39 62.20 25.54 0.48 143.46 1.7 0.6% 0.3% 0.1% EFN (Plug Other lates |Shamala' Toal is 0.194 1.0 121.4 220.5 0.4 121.6 230.1 40 200.7 262.14 297.12 42 43 262.94 250.83 12.1 297.12 271.58 25.5 335 25 296.16 39.6 44 45 46 BE CAREFUL NET INT EXP che forex in site detaliile excess is (int ile bon comicsENint de excess cash Exhibit 1-3 Exhibit4-7 Exhibit 8 Data Sensitivity Scenerio Analysis Ratio Analysis + A D E F G | K L M 40.0% 3 % sales 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 EFN EXCESS CASH EFN EXCESS CASH EFN EXCESS CASH 12.11 0.00 25.542 0 39.59 0 0.1 12.11 0 25.542 0 39.59 0 0.11 12.11 0 25.542 0 39.59 0 0.12 12.11 0 25.542 0 39.59 0 0.13 12.11 0 25.542 0 39.59 0 0.14 12.11 0 25.542 0 39.59 0 0.15 12.11 0 25.542 0 39.59 0 0.16 12.11 0 25.542 0 39.59 0 0.17 12.11 0 25.542 0 39.59 0 12.11 0.37 0.1 12.11 0.11 12.11 0.12 12.11 0.13 12.11 0.14 12.11 0.15 12.11 0.16 12.11 0.17 12.11 0.38 12.11 12.11 12.11 12.11 12.11 12.11 12.11 12.11 0.39 12.11 12.11 12.11 12.11 12.11 12.11 12.11 12.11 0.4 0.41 12.11 12.11 12.11 12.11 12.11 12.11 12.11 12.11 12.11 12.11 12.11 12.11 12.11 12.11 12.11 12.11 0.42 12.11 12.11 12.11 12.11 12.11 12.11 12.11 12.11 0.43 12.11 12.11 12.11 12.11 12.11 12.11 12.11 12.11 0.44 12.11 12.11 12.11 12.11 12.11 12.11 12.11 12.11 Exhibit 1-3 Exhibit4-7 Exhibit 8 Data Sensitivity Scenerio Analysis Ratio Analysis +