Net Sales 7985 953 228 COGS 3862 3741 100 Net Income 1811 24 15 Accounts Receivable 2477 202 4 Inventory 1 6 21 Current Assets 13544 458 54 Fixed Assets 2956 1051 48 Total Assets 16500 1509 102 Current Liabilities 3610 205 27 Long-Term Debt 266 367 3 Total Liabilities 3876 572 30 Shareholder's Equity 12624 937 72 Number of Shares Outstanding 4198 57 7

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.