LAKE OF EGYPT MARINA, INC Balance Sheet as of December 31, 2015 and 2014 (in millions of dollars)
	2015			2014				2015			2014
Assets							Liabilities and Equity
Current assets:							Current liabilities:
Cash and marketable securities	$	80		$	60		Accrued wages and taxes	$	88		$	40
Accounts receivable		72			45		Accounts payable		96			45
Inventory		278			165		Notes payable		104			60
Total	$	430		$	270		Total	$	288		$	145
Fixed assets:							Long term debt:		256			193
Gross plant and equipment	$	416		$	270		Stockholders equity:
Less: Depreciation		86			70		Preferred stock (2 million shares)	$	2		$	2
							Common stock and paid-in surplus (30 million shares)		30			30
Net plant and equipment	$	330		$	200		Retained earnings		224			130
Other long-term assets		40			30
Total	$	370		$	230		Total	$	256		$	162
Total assets	$	800		$	500		Total liabilities and equity	$	800		$	500

LAKE OF EGYPT MARINA, INC. Income Statement for Years Ending December 31, 2015 and 2014 (in millions of dollars)
	2015			2014
Net sales (all credit)	$	400		$	200
Less: Cost of goods sold		160			70
Gross profits	$	240		$	130
Less: Other operating expenses		20			12
Earnings before interest, taxes, depreciation, and amortization (EBITDA)		220			118
Less: Depreciation		16			8
Earnings before interest and taxes (EBIT)	$	204		$	110
Less: Interest		24			10
Earnings before taxes (EBT)	$	180		$	100
Less: Taxes		54			30
Net income	$	126		$	70
Less: Preferred stock dividends	$	2		$	2
Net income available to common stockholders	$	124		$	68
Less: Common stock dividends		30			30
Addition to retained earnings	$	94		$	38
Per (common) share data:
Earnings per share (EPS)	$	4.133		$	2.267
Dividends per share (DPS)	$	1.000		$	1.000
Book value per share (BVPS)	$	8.467		$	5.333
Market value (price) per share (MVPS)	$	15.750		$	13.550

Calculate the following ratios for Lake of Egypt Marina, Inc. as of year-end 2015. (Use sales when computing the inventory turnover and use common stockholders' equity when computing the equity multiplier. Round your answers to 2 decimal places. Use 365 days a year.)

LAKE OF EGYPT MARINA, INC.
a.	Current ratio		times
b.	Quick ratio		times
c.	Cash ratio		times
d.	Inventory turnover		times
e.	Days sales in inventory		days
f.	Average collection period		days
g.	Average payment period		days
h.	Fixed asset turnover		times
i.	Sales to working capital		times
j.	Total asset turnover		times
k.	Capital intensity		times
l.	Debt ratio		%
m.	Debt-to-equity		times
n.	Equity multiplier		times
o.	Times interest earned		times
p.	Cash coverage		times
q.	Profit margin		%
r.	Gross profit margin		%
s.	Operating profit margin		%
t.	Basic earnings power		%
u.	ROA		%
v.	ROE		%
w.	Dividend payout		%
x.	Market-to-book ratio		times
y.	PE ratio		times