inancial Ratios 2003 2004 2005 Average 2603- 15 2005 rm liquidity 05 Current ratio (times) Quick or Acid-test ratio (times) on on set Management Accounts receivables Inventory tuliowar times Fixed assets turnover (times Total assets turnover (times inancing decisions Total debt ratio (9%) Times interest earned (times) ofitability Operating profit margin (9%) Net profit margin (9%) [before Return on assets (9%) [before Return on equity (96) [before alast Value Price-earnings ratio (times) Market-to-book ratio (times) ash Flow Statement 2004 2005 ash, beginning of year D D perating activities Net income Plus Depreciation Change in accounts receivable Change in inventory Change in prepaid expenses Change in accounts payable Change in income taxes payable Change in accruals & other cur. Nevcash from operating activities