Refer to the preceding information for Nederland Consumer Products Company. Compute the firm's ratios for the following categories and briefly evaluate the company's performance using these numbers.

(a) Efficiency ratios.

(b) Asset turnover ratios.

(c) Leverage ratios.

(d) Coverage ratios.

Nederland Consumer Products Company Balance Sheet as of September 30,2014 Assets Cash and marketable securities Investment securities Accounts receivable Inventory Deferred income taxes Prepaid expenses and other Liabilities and Equity: 3,617 423 Accrued and other liabilities 7,689 2,554 8,287 958 Total current liabilities $22,147 12,554 2,261 $17,115 Other noncurrent liabilities 2,808 39,770 Convertible class A preferred 1,526 5,469 Accounts payable 4,062 Taxes payable 4,400 Debt due within one year Long-term debt 1,803 Deferred income taxes receivables Total current assets Property, plant, and equipment, 25,304 Total labilities at cost Less: Accumulated depreciation 11,196 stock Net property, plant, and equipment $14,108 Common stock Net goodwill and other intangible 23,900 Retained earnings 2,141 13,611 $17,278 Total stockholders' equity assets Other noncurrent assets 1,925 S57,048 Total liabilities and equity $57,048 Total assets Nederland Consumer Products Company Income Statement for the Fiscal Year Ended September 30, 2014 Net sales Cost of products sold Gross profit Marketing, research, administrative exp. 15,746 Depreciation Operating income (loss) Interest expense Earnings (loss) before income taxes Income taxes Net earnings (loss) $51,407 25,076 $26,331 758 $ 9,827 477 S 9,350 2,869 S 6,481 Nederland Consumer Products Company Balance Sheet as of September 30,2014 Assets Cash and marketable securities Investment securities Accounts receivable Inventory Deferred income taxes Prepaid expenses and other Liabilities and Equity: 3,617 423 Accrued and other liabilities 7,689 2,554 8,287 958 Total current liabilities $22,147 12,554 2,261 $17,115 Other noncurrent liabilities 2,808 39,770 Convertible class A preferred 1,526 5,469 Accounts payable 4,062 Taxes payable 4,400 Debt due within one year Long-term debt 1,803 Deferred income taxes receivables Total current assets Property, plant, and equipment, 25,304 Total labilities at cost Less: Accumulated depreciation 11,196 stock Net property, plant, and equipment $14,108 Common stock Net goodwill and other intangible 23,900 Retained earnings 2,141 13,611 $17,278 Total stockholders' equity assets Other noncurrent assets 1,925 S57,048 Total liabilities and equity $57,048 Total assets Nederland Consumer Products Company Income Statement for the Fiscal Year Ended September 30, 2014 Net sales Cost of products sold Gross profit Marketing, research, administrative exp. 15,746 Depreciation Operating income (loss) Interest expense Earnings (loss) before income taxes Income taxes Net earnings (loss) $51,407 25,076 $26,331 758 $ 9,827 477 S 9,350 2,869 S 6,481