I sent in the below to course hero and asked for it to be verified; I was told the info was correct; however, my instructor says otherwise.

Please re-review my table, along with the balance and income statements (I have also provided the instruction feedback) and assist in determining what the correct data should be.

All necessary info is contained here, within the questions - there are no missing references.

Feedback from instructor:

Current ratio needs to use correct current liabilities. See footnotes in balance sheet and adjust current liabilities down. Debt is 36.8 million euros less share capital and accumulated profits. Debt ratio is less than 1.0. Inventory turnover is 1.35 or 1.29 depending if 26.2 in inventory is divided by current year inventory or average inventory for last two balance sheets. Inventory ratio can't be negative. It is cost of good sold not a negative number. Net profit margin is -.5/47.1 = (1.1%)

My table/calculations:

EXHIBIT 1: STIA HOLZINDUSTRIE GMBH BALANCE SHEET (STRUCTURED AS REQUIRED AUSTRIAN ACCOUNTING STANDARDS, IN MILLIONS OF EUROS) 31/12/2013 31/12/2012 Long-term intangible assets 2.4 2.6 Long-term tangible assets 10.2 12.0 Financial assets 0.4 0.3 Fixed assets 13.0 14.9 Inventory 19.4 21.1 Accounts receivable 2.7a 3.1 Cash/bank 0.8 0.1 Current assets 22.9 24.3 Prepaid expenses 0.9 0.8 TOTAL ASSETS 36.8 40.0 Share capital 2.1 2.1 Accumulated profits 4.5 6.5 Own funds 6.6 8.6 Subsidies 0 0.5 Provisions/accruals 2.8 2.5 Bank debt 4.2b 10.8 Accounts payable 0.7c 0.5 Liabilities toward affiliated companies 21.8d 16.4 Other liabilities 0.7 0.8 Total liabilities 27.4 28.5 TOTAL EQUITY AND LIABILITIES 36.8 40.0 100% of accounts receivable are short term (