Ratio	Diagnostics Corporation of America	Industry Average	Better (B) or Worse (W)
Profit margin	31500/120000 = 26.25%	17.5%	B
Return on assets	31500/140000 = 22.50%	20.8%	B
Return on equity	31500/64000 = 49.22%	35%	B
Receivable turnover	(0.8 x 120000)/2200 = 4.36	4.4x	W
Average collection period	365/4.36 = 84 days	68 days	W
Inventory turnover	45000/30000 = 1.5	3.5x	W
Fixed asset turnover	120000/73000 = 1.6	2.4x	W
Total asset turnover	120000/140000 = 0.86	0.76x	B
Current ratio	67000/46000 = 1.46	1.28
Quick ratio	(15000+22000)/46000 = 37000/46000 = 0.80	0.85
Debt to total assets	(46000+30000)/140000 = 76000/140000 = 0.54	0.45
Times interest earned	47000/5000 = 9.4	12.0x

Complete the Graph with "B" for better than industry average or "W" for worse