Selected financial data for Changretta Inc. and Solomon Ltd. (in $ thousands) are presented below.

Changretta Inc. Solomon Ltd.

Statement of Comprehensive Income (Loss)

Total revenu

$36755 $36,333

Cost of sales 18,930 26,136

Gross profit 7,825 10,197

Operating expenses 17,110 8,076

Profit from operations 715 2,121

Interest expense (revenue) (36) 535

Other expenses 153 -

Other non-operating income 351 436

Profit before income tax 949 2,022

Income tax expense 325 627

Profit $624 $1,395

Changretta Inc.Solomon Ltd.

Balance Sheet

Current assets

$9,680 $10,838

Non-current assets

38,487 34,096

Total assets

$48,167 $44,934

Current liabilities

$4,958 $6,335

Non-current liabilities

4,766 4,217

Total liabilities

9,724 10,552

Shareholders' equity

38,443 34,382

Total liabilities and shareholders' equity

$48,167 $44,934

Additional information:

Average accounts receivable

$1,413 $6,179

Average inventories

3,398 3,676

Average total assets

45,412 45,651

Average total shareholders' equity

34,200 33,447

For each company, calculate the following ratios:(Round answers to 1 decimal place, e.g. 52.7 or 52.7%.)

Changretta Inc.Solomon Ltd.

Liquidity Ratios

1.Current ratio

2.Receivables turnover timestimes

3.Inventory turnover timestimes

4.Operating cycle daysdays

Solvency Ratios

5.Debt to total assets %%

6.Interest coverage timestimes

Profitability Ratios

7.Gross profit margin %%

8.Profit margin %%

9.Asset turnover timestimes

10.Return on assets %%

11.Return on equity %%