Present the complete analysis of how each branch fares in comparison with the industry average. Based on your findings, recommend the course of action on how to grow the business further.

a.) Working Capital = Current Assets - Current Liabilities
Branch 1
331,200 - 80,000 = 251,200
Branch 2
320,000 - 65,000 = 255,000
Branch 3
205,850 - 45,000 = 160,850

b.) Current Ratio = Current Assets ÷ Current Liabilities
Branch 1
331,200 ÷ 80,000 = 4.14 Times
Branch 2
320,000 ÷ 65,000 = 4.92 Times
Branch 3
205,850 ÷ 45,000 = 4.57 Times

c.) Debt Ratio = Total Debts ÷ Total Assets
Branch 1
180,000 ÷ 501,200 = 0.36 or 36%
Branch 2
185,000 ÷ 508,000 = 0.36 or 36%
Branch 3
45,000 ÷ 362,850 = 0.12 or 12%

d.)Debt-to-equity Ratio = Total Liabilities ÷ Total Shareholders' Equity
Branch 1
180,000 ÷ 321,200 = 0.56 or 56%
Branch 2
185,000 ÷ 323,000 = 0.57 or 57%
Branch 3
45,000 ÷ 317,850 = 0.14 or 14%

e.) Return on Sales = Operating Income ÷ Sales Revenue
Branch 1
221,200 ÷ 680,750 = 0.32 or 32%
Branch 2
293,000 ÷ 955,350 = 0.31 or 31%
Branch 3
217,850 ÷ 480,500 = 0.45 or 45%

f.) Return on Assets = Net Income After Tax ÷ Total Assets
Branch 1
221,200 ÷ 501,200 = 0.44 or 44%
Branch 2
284,400 ÷ 508,000 = 0.56 or 56%
Branch 3
217,850 ÷ 362,850 = 0.60 or 60%

g.) Return on Equity = Net Income ÷ Shareholder's Equity
Branch 1
221,200 ÷ 321,200 = 0.69 or 69%
Branch 2
284,400 ÷ 323,000 = 0.88 or 88%
Branch 3
217,850 ÷ 317,850 = 0.69 or 69%