Sales Operating Costs Depreciation Expense Interest Expense Tax Expense Cash Receivables Inventories Fixed Assets, Net Payables Accrued Expenses Long-Term Loan Common Equity 520246 372147 10000 5000 29408 1000 30000 62024 50000 11000 10000 50000 72024 4. NWC-to-total-Assets (Working capital to assets) 5. Ratio of total debt and liabilities to total assets 6. Ratio of total debt and liabilities to shareholder's equity 7. Interest coverage 8. Net profit margin 9. Sales to total assets (Asset turnover) 10. Return on assets 11. Equity multiplier