Please use the following template to calculate selected financial ratios for the four suppliers being considered for the processor contract.

Selected Financial Ratios	Gunsam	Comlaq	Lenit	XPScale
Asset Utilization: Asset Turnover = Sales/Assets Inventory Turnover = Cost of Sales/Average Inventory Receivable Days = Accounts Receivable/Sales X 360 Payable Days = Accounts Receivable/Sales X 360
Capitalization: Leverage = Assets/Equity Return on Equity = Net Income/Equity = Profit Margin X ATO X Leverage Long-term Debt to Equity = Long-term Debt/Equity Long-term Debt to Assets = Long-term Debt/Assets Current Ratio = Current Assets/Current Liabilities Quick Ratio = (Cash + Short-term Inventory + Accounts Receivable)/ Current Liabilities EBIT Coverage = Earnings Before Interest and Taxes/Interest Expenses Reinvestment Ratio = Capital Investment/Depreciation
Profitability Ratios: Contribution Margin = (Sales - Variable Cost)/Sales Operating Margin = (Contribution Margin - Base Cost)/Sales Profit Margin = Net Income/Sales

If you need any further information, please lt me know. Thanks.

Exhibit 2 Selected Supplier Balance Sheet Data (U.S. S in millions) For Period Ending December 31, 2013 Comlag Lenit ASSETS $16,840 Cash And Cash Equivalents $10 $10 Short Term Investments $44,911 $28,285 Accounts receivable $17,317 Inventories $23 $28 Total current assets $115,146 $17,894 Long term investments $739.56 $11 Goodwill $230,423 $92 TOTAL ASSETS LIABILITIES AND SHAREHOLDERS' EQUITY $7,914 $12 Accounts Payable Short/Current/Long term $11,265 debts other current Liabilities $21,414 Total current liabilities $52,012 $1,379 Long Term Debt $55 $39 Shareholders' equity XP Scale $32 $75