So, here are some company ratios for a fictional retail company along with industry averages. (Part A): Go through and determine basic trending for each category. (Part B): Then, based on what you learned here, you will need to determine the overall health of the company based on your trend analysis. What do your trends say in terms of the industry averages and the overall health of this company? Yes, I realize no specific industry is shown. This is a simple exercise on industry analysis. If you are unsure what some of these ratios are, please review a finance textbook, the information I placed into Module Threes area, and/or the information contained in your textbook, pages C8 C12. For the trending for each category, just a few words or numbers. Please be specific, not it increased or it decreased. This like a business person when you do this one!

Part A:

Ratios	2016	2014	2012	*Industry AVG (2012 - 2016)	Trend Analysis
Current	1.1X	1.1X	2.3X	2.7X
Quick	.5X	.4X	.8X	1.0X
Inventory Turnover	4.5X	4.5X	4.8X	6.1X
Average Collection Period (ACP)/Days Sales Outstanding (DSO)	45.0 days	39.0 days	36.8 days	32.0 days
Fixed Assets Turnover	8.2X	6.2X	10.0X	7.0X
Total Assets Utilization (Turnover)	1.5X	2.0X	2.3X	2.6X
Debt to total Assets ratio	88.9%	95.4%	54.8%	50.0%
TIE	-.10X	-3.9X	3.3X	6.2X
Fixed Charge Coverage	3.0X	-3.0X	2.4X	5.1X
Profit Margin on Sales	3.0%	-8.9%	2.6%	3.5%
ROA (Total Assets)	1.2%	-18.1%	6.0%	9.1%
P/E	.50X	-1.40X	9.7X	7.2%
Market/Book Value	$2.25	$1.33	$6.64	$5.23E

Part B: Finally and based on your analysis (and the limited information), what is your assessment of the overall health of the enterprise versus the rest of the industry? How competitive and why? Be specific and discuss in depth.

So, if something is a number and X, this means the number of turns something has changed in the period.