Net Sales 10141

COGS 3145

Net Income 2639

Accounts Receivable 2597 Inventory 1

Current Assets 8168

Fixed Assets 330

Total Assets 8498

Current Liabilities 2817

Long-Term Debt 287

Total Liabilities 3104

Shareholders Equity 5394

Number of Shares Outstanding 6935

Net Sales 2262

COGS 2246

Net Income 13

Accounts Receivable 212

Inventory 47

Current Assets 302

Fixed Assets 947

Total Assets 1249

Current Liabilities 460

Long-Term Debt 212

Total Liabilities 672

Shareholders Equity 577

Number of Shares Outstanding 39

Net Sales 212

COGS 108

Net Income 9

Accounts Receivable 12

Inventory 9

Current Assets 56

Fixed Assets 36

Total Assets 92

Current Liabilities 20

Long-Term Debt 3

Total Liabilities 23

Shareholders Equity 69

Number of Shares Outstanding 15

1. What company has the highest gross margin?

2. What company has the highest ROA?

3. What company has the lowest ROE?

4. What company has the highest EPS?

5. What company has the lowest current ratio?

6. What company has the highest quick ratio?

7. What company collects its receivables the slowest?

8. What company is holding the most days of inventory?

9. What company has the highest level of long-term liabilities relative to its shareholder equity?

10. Does company 1 have a liquidity problem?

11. Does company 3 appear to be highly leveraged?

12. Extra Credit: Take a look at the gross margin, relative size and asset configuration: These three companies are: An international shipping company, a regional beer company and an international software company. Which company Is number 2? Note: No, they will not match up to the financials you find online.

NOTES:

1. A company has a liquidity problem if its current ratio is less than 2 or its quick ratio is less than 1. A company is considered highly leveraged if its ratio of long-term liabilities to total equity is greater than 1.