Operating income (EBIT) A D Less: Interest expense A A Earnings before taxes (EBT) Less: Income Taxes (34%) A Net income A Common stock dividends (000) A Number shares common stock (000) A Earnings per common share (EPS) A Price per common share A A Evaluation Trend Indust Industry Analy Analys Financial Ratios 2003 2004 2005 Average 2503- is 2005 Firm liquidity 05 Current ratio (times) Quick or Acid-test ratio (times) c T T Asset Management Accounts receivables Inventory tuitower (times Fixed assets turnover (times) Total assets turnover (times) Financing decisions Total debt ratio (%) Times interest earned (times) T T Profitability Operating profit margin (%) Net profit margin (%) [before Return on assets (%) [before T TT T TT