Part 1: ABC Retail Company Ratios Ratios Industry Average ABC Retail Company Profitability Return on Sales (ROS) Return on Assets (ROA) Return on Equity (ROE) Gross Profit Margin (GP%) Earnings per share (EPS) Quality of Income 6.50% 9.90% 20.90% 39.90% | xxxcxxl NA 5.70% 11.20% 30 20% 36 30% 1.57 Liquidity Current Ratio Cash Flow Liquidity 52.00% 21 63.00% 27 117 XXXXXXXXXX S NA Solvency Debt Ratio Financial leverage LEV) Time Interest Earned Free cash flow in millions) Cash Flow Adequacy Efficiency Asset Turnover ATO) Accounts receivable turnover Accounts receivable days Inventory tumover Inventory days 196 153 55 6 6 days 15.6 days 81 1 days 81 1 days 19.3 Investment Price earnings ratio (PE) Dividend Rate Alarket Valienor chane