Industry Firm Average Current assets Current liabilities $655,000 $330,000 = 1.98x 2.0x Accounts receivable $336,000 DSO = = = 76 days 35 days Sales/365 $4,404.11 Sales $1,607,500 = = 6.66x 6.7x Inventory $241,500 Sales $1,607,500 = = 5.50x Fixed assets $292,500 Sales $1,607,500 1.70x 3.0x Total assets $947,500 Net income Sales $27,300 = $1,607,500 1.7% 1.2% Net income Total assets Net income Common equity $27,300 = 2.9% 3.6% $947,500 = $27,300 $361,000 = 7.6% 9.0% Total debt Total assets $586,500 $947,500 = 61.9% 60.0% 12.1x