Please calculate following and show the calculations along with risk grade as low, moderate or high. Thanks

	2014	2015	Risk Grade
1. Current Ratio
2. Quick Ratio (Acid Test)
3. Return on Equity (ROE)
4. Return on Assets (ROA)
5. Debt to Equity Ratio
6. Debt to Assets Ratio
7. Leverage Ratio
8. Interest Cover Ratio (ICR)
Existing Debt
9. Debt Servicing Cover Ratio
(DSCR)

FNS50311 Diploma of Finance and Mortgage Broking Management Page 1 of 2 Wholesale Butchers Pty Ltd Income Statement For the financial year ending 30 June 2008 2008 2007 Sales Cost of Goods $285,000 $245,000 85,000 160,000 100,000 185,000 Gross Profit 3,500 825 15,000 650 3,124 1,100 45,250 1,200 5,000 1,000 11,000 66,935 5,000 799 15,000 550 3,875 1,000 41,623 800 15,100 900 10,000 44,759 Operating Expenses Advertising expenses Depreciation Director fees Donations Interest Office equipment Rent Stationary Tools & Equipment Utilities Vehicle Expenses Wages Total Operating Expenses 154,584 139,406 Operating Income 30,416 20,594 Non-Operating or Other Fines -600 Sale of equipment 5,600 Total Non-Operating -600 5,600 Net Income 29,816 26,194 The National Finance Institute, 2011-2012 Part 2. Complex Broking OptionsV.280812