Ratios	Definition	Formula
Liquidity Ratios	Liquidity refers to the company's ability to pay its current liabilities as they fall due. These ratios give us an idea of the firm's ability to pay off debts that are maturing within a year or within the next operating cycle.
Current Ratio	It is measure of adequacy of working capital. It is a primary test of liquidity to meet current obligations from current assets.	CurrentAssets/CurrentLiabilities
Quick Ratio	It measures the number of times that the current liabilities could be paid with the available cash and near-cash assets. Quick Assets = Cash + Current Receivables + Marketable Securities	Quick Assets/Current Liabilities
Operating Cycle	The operating cycle is the average period of time required for a business to make an initial outlay of cash to produce goods, sell the goods, and receive cash from customers in exchange for the goods. This is useful for estimating the amount of working capital that a company will need in order to maintain or grow its business.	Average Age of Inventory + Average Age of Receivables
Leverage Ratios	Leverage refers to how much of company's resources are financed by debt and/or preferred equity, both of which require fixed payment of interests and dividends. Also known as Solvency ratio.
Debt/Equity	Proportion of assets provided by creditors compared to that provided by owners.	Total Liabilities/Total Equity
Times Interest Earned	It determines the extent to which operations cover interest expense.	Earnings before Income Tax/Interest Expense
Asset Management Ratios	These ratios give us an idea of how efficiently the firm is using its assets.
Inventory Turnover	It measures the number of times that the inventory is replaced during the period.	Cost of Goods Sold/Average Merchandise Inventory
Receivables Turnover	It measures the number of times receivables are recorded and collected during the period.	Net Credit Sales/Average Receivables
Fixed Asset Turnover	Test roughly the efficiency of management in keeping fixed assets employed.	Net Sales/Net Fixed Assets
Profitability Ratios	measures the ability of the business to generate profit in relation to sales, investments, assets, equities, or ordinary shares outstanding
Gross Profit Margin	It measures the gross profit percentage on sales to recover operating expenses.	Gross Profit/Net Sales
Operating Profit Margin	It measures the profit generated after consideration of operating costs.	Operating Profit/Net Sales
Return on Assets	Efficiency with which assets are used to operate the business	Income/Average Assets
DuPont Analysis	DuPont Equation is the formula that shows that the rate of return on equity can be found as the product of profit margin, total asset turnover, and the equity multiplier It shows the relationships among asset management, financial leverage management and profitability ratios.
Net Profit Margin	It is the amount of profit that the company earns from each peso of sales.	Net Profit/Net Sales
Total Asset Turnover	It is the productivity measure that reflects the volume of sales that a company generates from each peso invested in assets.	Net Sales/Average Total Assets
Equity Multiplier	also called as financial leverage multiplier. The equity multiplier is a risk indicator that measures the portion of a company's assets that is financed by stockholder's equity rather than by debt.	Total Equity/Shareholder's equity 1+ (Debt/Equity) 1/Equity Ratio 1/(1-Debt Ratio)
Return on Equity	Measures the amount earned on the owners' or stockholders' investment.	Net Income/Average Equity
		ROE= Profit Margin x Asset Turnover x Equity Multiplier.

Please answer A-O based on the given information from the following Statements given: The equations are listed above. Use the information from Income Statement, Balance Sheet, and Cash Flows statement to complete the ratios. Please be detailed in your description thank you in advance.

Please answer A-O based on the given information from the following Statements given: The equations are listed above. Use the information from Income Statement, Balance Sheet, and Cash Flows statement to complete the ratios. Please be detailed in your description thank you in advance.

Please answer A-O based on the given information from the following Statements given: The equations are listed above. Use the information from Income Statement, Balance Sheet, and Cash Flows statement to complete the ratios. Please be detailed in your description thank you in advance.

Please answer A-O based on the given information from the following Statements given: The equations are listed above. Use the information from Income Statement, Balance Sheet, and Cash Flows statement to complete the ratios. Please be detailed in your description thank you in advance.

Liquidity Ratios

A: Current Ratio

B: Quick Ratio

C: Operating Cycle

Leverage Ratios

D: Debt/Equity

E: Times Interest Earned

Asset Management Ratios

F: Inventory Turnover

G: Receivables Turnover

H: Fixed Asset Turnover

Profitability Ratios

I: Gross Profit Margin

J: Operating Profit Margin

K: Return on Assets

DuPont Analysis

L: Net Profit Margin

M: Total Asset Turnover

N: Equity Multiplier

O: Return on Equity

Cash Flow Statement	Date Ending	Date Ending	Date Ending	Date Ending	Date Ending
	2022	2023	2024	2025	2026
Cash Flows From (For) Operations
Net Income	$(94,585)	$38,313	$84,538	$182,837	$220,088
Depreciation	2,848	4,880	3,485	2,489	1,780
Changes in Current Assets
Accounts Receivable	(244,281)	(65,897)	(68,920)	(82,541)	(75,541)
Inventory	(44,540)	(78,631)	3,681	(42,006)	42,942
Changes in Current Liabilities
Accounts Payable	-	-	-	-	-
Accrued Salaries and Wages	73,449	(73,449)	-	-	-
Accrued Payroll Taxes and Benefits	-	-	-	-	-
Cash From (For) Operating Activities	$(307,109)	$(174,783)	$22,785	$60,780	$189,269
Cash Flow (For) From Investing Activities
Fixed Asset Purchases	(69,142)	27,142	-	-	-
Short Term Investments	-	-	-	-	-
Long Term Investments	-	-	-	-	-
Net Cash Flows (For) From Investing	$(69,142)	$27,142	$-	$-	$-
Cash Flow From (For) Financing Activities
Issuance of Common Stock	$-	$-	$-	$-	$-
Short Term Debt Borrowings	-	-			-
Long Term Debt Borrowings	-	-	-	-	-
Short Term Debt Payments	-	-	-	-
Long Term Debt Payments	-	-	-	-	-
Dividends Paid to Stockholders	-	-	-	-	-
Cash Flows From (For) Financing	$-	$-	$-	$-	$-
Net Change in Cash	$(376,251)	$(147,641)	$22,785	$60,780	$189,269
Beginning Cash Balance	$-	$(376,251)	$(523,892)	$(501,107)	$(440,327)
Net Change in Cash	$(376,251)	$(147,641)	$22,785	$60,780	$189,269
Ending Cash Balance	$(376,251)	$(523,892)	$(501,107)	$(440,327)	$(251,059)

Balance Sheet	As of Inception		Date Ending		Date Ending		Date Ending		Date Ending		Date Ending
	Date		2022		2023		2024		2025		2026
ASSETS
			44540.087
Current Assets
Cash and Cash Equivalents	$188,907		$732,842.25		$930,534.00		$1,137,292.50		$1,384,914.75		$1,611,537.75
Accounts Receivable	-		$244,280.75		$310,178.00		$379,097.50		$461,638		$537,179.25
Inventory	-		44,540		123,171		119,490		161,495		118,553
Short Term Investments			-		-
Total Current Assets	$188,907		$1,021,663		$1,363,883		$1,635,880		$2,008,048		$2,267,270
Fixed (Long-Term) Assets
Machinery and Equipment	$0.00		$7,213.96		-		-		-		-
Office Equipment	$0.00		$19,928.36		-		-		-		-
Rent Expense	$0		$42,000.00		$42,000.00		$42,000.00		$42,000.00		$42,000.00
Total Gross Fixed Assets	$-		$69,142.32		$42,000		$42,000		$42,000		$42,000
Less: Accumulated Depreciation	-		-$3,878.64		(6,647)		(4,747)		(3,390)		(2,424)
Net Fixed Assets	$-		$65,264		$35,353		$37,253		$38,610		$39,576
Other Long Term Assets
Long Term Investments	-		-		-
Intangibles, Net of Amortization	-		-		-		-		-		-
Total Other Long Term Assets	$-		$-		$-		$-		$-		$-
Total Assets	$188,907		$1,086,927		$1,399,235		$1,673,132		$2,046,658		$2,306,846
LIABILITIES AND STOCKHOLDERS' EQUITY
Liabilities
Current Liabilities
Accounts Payable	-		-
Accrued Salaries and Wages	-		73,449
Accrued Payroll Taxes and Benefits	-
Notes Payable	-		80,960
Current Maturity of LT Debt
Total Current Liabilities			$154,409		$-		$-		$-		$-
Long-Term Liabilities
LT Debt Less Current Maturities1			$-		$-		$-		$-		$-
Total Liabilities	$-		$154,409		$-		$-		$-		$-
STOCKHOLDER'S EQUITY
Common Stock	-
Retained Earnings	188,907		$921,749.25
Total Stockholders' Equity	$188,907		$921,749		$-		$-		$-		$-
	$109,585
Total Liabilities and Stockholders' Equity	$188,907		$1,076,158		$-		$-		$-		$-

Income Statement	Date Ending		Date Ending		Date Ending		Date Ending		Date Ending
	2022		2023		2024		2025		2026
Sales Revenue	$977,123		$1,240,712		$1,516,390		$1,846,553		$2,148,717
COGS	$295,353.29		$376,883.94		$464,457.58		$548,492.58		$644,133.61
Gross Profit	$681,770		$863,828		$1,051,932		$1,298,060		$1,504,583
General and Administrative Expenses
Salaries and Wages	$309,000.00		$318,270.00		$358,318.10		$369,067.64		$410,639.67
Payroll Tax Expenses
Employee Benefits and Retirement	$131,692.00		$131,692.00		$149,189.00		$149,189.00		$166,686.00
General Insurance Expense	$30,256.00		$31,617.52		$33,040.31		$34,527.12		$36,080.84
Depreciation Expense	$2,847.76		$4,880.46		$3,485.47		$2,489.05		$1,779.60
Rent Expense	$42,000.00		$42,000.00		$42,000.00		$42,000.00		$42,000.00
Advertising and Promotion Expense	$97,712.30		$124,071.20		$151,639.00		$184,655.30		$214,871.70
Taxes & Licenses	$1,549.00		$600.00		$600.00		$600.00		$600.00
Office Expense (MOH) (Desks, chairs, etc.)	$19,928.36
Utilities expense	$10,168.21		$10,168.21		$10,168.21		$10,168.21		$10,168.21
Equipment Purchase	$7,213.96		$0.00		$0.00		$0.00		$0.00
Outbound Transportation	$123,986.94		$157,430.41		$192,415.58		$234,309.85		$272,646.79
Other -	$0.00		$0.00		$0.00		$0.00		$0.00
Other -	$0.00		$0.00		$0.00		$0.00		$0.00
Other -	$0.00		$0.00		$0.00		$0.00		$0.00
Other -	$0.00		$0.00		$0.00		$0.00		$0.00
Total General & Administrative Expenses	$776,355		$820,730		$940,856		$1,027,006		$1,155,473
Earnings Before Interest and Taxes	$(94,585)		$43,098		$111,077		$271,054		$349,111
Interest Expense14
Earnings Before Taxes	$(94,585)		$43,098		$111,077		$271,054		$349,111
Income Tax Expense	-		4,785		26,539		88,217		129,023
Net Income (Loss)	$(94,585)		$38,313		$84,538		$182,837		$220,088
Statement of Retained Earnings (NOT REQUIRED FOR DRAFT OR BUSINESS PLAN)
Beginning Balance of Retained Earnings	$-		$(94,585)		$(56,272)		$28,266
Net Income (Loss)	(94,585)		38,313		84,538		182,837		220,088
Dividends to Stockholders	-		-		-
Ending Retained Earnings	$(94,585)		$(56,272)		$28,266		$211,103		$220,088