Please take your time.
Complete ratio analysis for the years 2014, 2015, and 2016.
\begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|} \hline & & & & \begin{tabular}{l} S. Canada In \\ Balance Shee \end{tabular} & & & & & & \\ \hline & & 2016 & & 2015 & & 2014 & & 2013 & & 2012 \\ \hline ASSETS & & & & & & & & & & \\ \hline Current Assets & & & & & & & & & & \\ \hline Cash and Cash Equivalents & $ & 3,139,000.00 & $ & 2,590,000.00 & $ & 5,138,000.00 & $ & 2,385,000.00 & $ & 4,002,000.00 \\ \hline Accounts Receivable (NET) & $ & 594,000.00 & $ & 730,000.00 & $ & 833,000.00 & $ & 777,000.00 & $ & 1,176,000.00 \\ \hline Inventories & $ & 6,648,000.00 & $ & 6,414,000.00 & $ & 7,746,000.00 & $ & 8,514,000.00 & $ & 8,239,000.00 \\ \hline Prepaid Expenses & $ & 310,000.00 & $ & 287,000.00 & $ & 238,000.00 & $ & 286,000.00 & $ & 279,000.00 \\ \hline Total Current Assets & $ & 10,691,000.00 & $ & 10,021,000.00 & $ & 13,955,000.00 & $ & 11,962,000.00 & $ & 13,696,000.00 \\ \hline Non-Current Assets & & & & & & & & & & \\ \hline Property, Plant, and Equipment & $ & 1,665,000.00 & $ & 3,386,000.00 & $ & 4,175,000.00 & $ & 6,954,000.00 & $ & 7,187,000.00 \\ \hline Investment Property & $ & 170,000.00 & $ & 193,000.00 & $ & 193,000.00 & $ & 217,000.00 & $ & 217,000.00 \\ \hline Other Long-Term Assets & $ & 153,000.00 & $ & 205,000.00 & $ & 512,000.00 & $ & 431,000.00 & $ & 590,000.00 \\ \hline Total Assets & $ & 12,679,000.00 & $ & 13,805,000.00 & $ & 18,835,000.00 & $ & 19,564,000.00 & $ & 21,690,000.00 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{\begin{tabular}{c} S. Canada Inc. \\ Income Statements \end{tabular}} \\ \hline & 2016 & 2015 & 2014 & 2013 \\ \hline Revenue & $3,145,700.00 & $3,424,500.00 & $3,991,800.00 & $4,346,500.00 \\ \hline Cost of Goods and Services Sold & $2,145,900.00 & $2,308,000.00 & $2,548,100.00 & $2,749,200.00 \\ \hline Gross Profit & $999,800.00 & $1,116,500.00 & $1,443,700.00 & $1,597,300.00 \\ \hline Selling Expenses & $454,335.00 & $533,330.00 & $571,025.00 & $584,185.00 \\ \hline Administrative Expenses & $843,765.00 & $990,470.00 & $1,060,475.00 & $1,084,915.00 \\ \hline Operating Income & $298,300.00 & $407,300.00 & $187,800.00 & $71,800.00 \\ \hline \multicolumn{5}{|l|}{ Other Income and Expenses } \\ \hline Gain on Disposal of Assets & $243,000.00 & $45,700.00 & $686,000.00 & $196,800.00 \\ \hline Interest Income & $2,300.00 & $2,600.00 & $2,600.00 & $4,300.00 \\ \hline \multirow[t]{2}{*}{ Interest Expenses } & $9,700.00 & $1,000.00 & $10,800.00 & $15,100.00 \\ \hline & $235,600.00 & $47,300.00 & $677,800.00 & $186,000.00 \\ \hline Earning Before Income Taxes & $62,700.00 & $360,000.00 & $490,000.00 & $114,200.00 \\ \hline Taxes Expense (Refund) & $5,200.00 & $21,200.00 & $44,650.00 & $10,120.00 \\ \hline Net Income & $67,900.00 & $338,800.00 & $534,650.00 & $124,320.00 \\ \hline \end{tabular} S. Canada Inc. Financial Ratios *Refer to Brightspace for the Ratio Formulas Gross Profit Margin EBIT to Percentage of Sales Net Profit Margin Return on equity Return on Assets Asset Turnover Working Capital Current Ratio Quick Ratio Days Sales Outstanding (DSO) Accounts Receivable Turnover (ART) Inventory Days on Hand Inventorv Turnover Time Interest Earned Debt to Equity ratio Debt to Assets Formulas for Ratio Analysis: PROFITABILITY Gross Profit Margin Gross Profit * Sales Revenue (Net Sales) EBIT to a Percentage of Sales EBIT Sales Revenue (Net Sales) Net Profit Margin Net Income Sales Revenue (Net Sales) Return on Equity Net Income Average Total Shareholders' Equity Return on Assets Net Income Average Total Assets Asset Turnover Sales Revenue (Net Sales) Average Total Assets LIQUIDITY (SHORT-TERM) Working Capital Current Asset-Current Liabilities Current Ratio 7) Current Assets Current Liabilities Quick Ratio 7) (Cash + Short-Term Investments + Accounts Receivable ) Current Liabilities Days Sales Outstanding (DSO) ) (Average Accounts Receivable Net Credit Sales) 365 Accounts Receivable Turnover (ART) 7 Net Credit Sales Average Accounts Receivable Inventory Days on Hand 7) (Average Inventory Cogs) 365 Inventory Turnover $ COGS Average Inventory SOLVENCY (LONG-TERM) Time Interest Earned EBIT Interest Expense Debt to Equity Ratio Total Liabilities Total Shareholders' Equity Debt to Assets Total Liabilities Total Assets
