Ratios Current ratio Quick ratio Return on assets Gross margin Debt to assets Debt to Equity Accounts receivable turnover for 2022 Average days to collect receivables for 2022 Inventory turnover for 2022 Average days to sell inventory for 2022 Years Engeu 2022 VERT $ 12,849,106 NET SALES (ALL CASH) 10,010,701 2026 $ 15,897,720 13,005,197 COST OF GOODS SOLD 2,838,404 2,892,523 GROSS PROFIT SELLING AND ADMINISTRATIVE EXPENSES 2,518,235 2,608,475 OPERATING INCOME 320,169 284,048 OTHER INCOME (EXPENSE) Dividend & interest income 957 Rebate income 76,750 Interest expense (29,899) Total other income (expense) 444 87,000 (39,346) 47,808 48,098 INCOME BEFORE INCOME TAXES 367,977 332,146 PROVISION FOR INCOME TAXES NET INCOME S 367,977 $ 332,146 ASSETS Cash and cash equivalents Rent security Utility deposits Inventory Property and equipment, net Patents Due from affiliate Goodwill Trade accounts receivable TOTAL ASSETS ARUMAN 2022 2021 S 594,774 23,000 460,272 24,851 5,548 2,000 1,457,789 1,567,477 288,478 186,394 300,000 275,000 29,239 61,300 45,000 45,000 1,164,852 1,143,569 $ 3,908,680 3,765,863 2021 2020 LIABILITIES Accounts payable Long-term loans 759,975 $ 594,687 223,551 261,822 Pension benefit obligations 125,000 Current portion of Notes payable 315,244 80,227 626,925 Accrued expenses 15,394 7,326 Related party loans 250,000 225,000 Common stock (no par; 500 shares authorized, 60 shr O/S 8,000 Retained earnings 2,211,516 8,000 1,961,876 Total liabilities & stockholders' equity 3,908,680 3,765,863