• Perform a trend analysis for the years provided in their statements.

• Calculate as many of the following ratios as possible for each of the years provided in the financial statement.

Profitability ratios

• Profit Margin
• Return on Assets (Investment)

Return on Equity

• Asset Utilization ratios
• Receivable Turnover
• Average Collection Period

Inventory Turnover

• Fixed Asset Turnover
• Total Asset Turnover

Liquidity ratios

• Current Ratio
• Quick Ratio

Debt Utilization ratios

• Debt to Total Assets
• Times Interest Earned
• Fixed Charge Coverage

Breakdown	12/31/2019	12/31/2018	12/31/2017	12/31/2016
Assets
Current Assets
Cash
Cash and Cash Equivalents	$1,466,000.00	$1,078,000.00	$1,185,000.00	$1,264,000.00
Short term Investments	$37,000.00	$78,000.00	$0.00	$0.00
Total Cash	$1,503,000.00	$1,156,000.00	$1,185,000.00	$1,264,000.00
Net Receivables	$1,859,000.00	$1,235,000.00	$400,000.00	$311,000.00
Inventory	$982,000.00	$845,000.00	$739,000.00	$751,000.00
Other Current Assets	$0.00	$195,000.00	$188,000.00	$109,000.00
Total Current Assets	$4,597,000.00	$3,540,000.00	$2,622,000.00	$2,530,000.00
Non-Current Assets
Property, plant & Equipment
Gross Property Plant & Equipment	$1,473,000.00	$1,055,000.00	$1,001,000.00	$881,000.00
Accumulated Depreciation	-$768,000.00	-$707,000.00	-$740,000.00	-$717,000.00
Net Property, Plant & Equipment	$705,000.00	$348,000.00	$261,000.00	$164,000.00
Equity & Other Investments	$58,000.00	$58,000.00	$58,000.00	$59,000.00
Goodwill	$289,000.00	$289,000.00	$289,000.00	$289,000.00
Intangible Assets	$210,000.00	$226,000.00	$239,000.00	$232,000.00
Other Long Term Assets	$169,000.00	$95,000.00	$71,000.00	$47,000.00
Total Non-current Assets	$1,431,000.00	$1,016,000.00	$918,000.00	$791,000.00
Total Assets	$6,028,000.00	$4,556,000.00	$3,540,000.00	$3,321,000.00
Liabilities
Current Liabilities
Total Revenue	$0.00	$136,000.00	$70,000.00	$0.00
Accounts Payable	$988,000.00	$528,000.00	$384,000.00	$440,000.00
Accrued Liabilities	$799,000.00	$499,000.00	$294,000.00	$251,000.00
Deferred Revenues	$2,000.00	$0.00	$22,000.00	$63,000.00
Other Current Liabilities	$29,000.00	$24,000.00	$57,000.00	$69,000.00
Total Current Liabilities	$2,359,000.00	$1,984,000.00	$1,486,000.00	$1,346,000.00
Non Current liabilities
Long Term Debt	$486,000.00	$1,114,000.00	$1,325,000.00	$1,435,000.00
other long term liabilities	$157,000.00	$192,000.00	$118,000.00	$124,000.00
Total non-Current Liabilities	$842,000.00	$1,306,000.00	$1,443,000.00	$1,559,000.00
Total Liabilities	$3,201,000.00	$3,290,000.00	$2,929,000.00	$2,905,000.00
Stockholders Equity
Common Stock	$12,000.00	$10,000.00	$9,000.00	$9,000.00
Retained Earnings	-$7,095,000.00	-$7,436,000.00	-$7,760,000.00	-$7,803,000.00
Accumulated Other Comprehensive Income	$0.00	-$8,000.00	$6,000.00	-$5,000.00
Total Stockholders Equity	$2,827,000.00	$1,266,000.00	$611,000.00	$416,000.00
Total Liabilities and Stockholders Equity	$6,028,000.00	$4,556,000.00	$3,540,000.00	$3,321,000.00