Some recent financial statements for Smolira Golf, Inc., follow.

SMOLIRA GOLF, INC. Balance Sheets as of December 31, 2018 and 2019
	2018		2019				2018		2019
Assets						Liabilities and Owners Equity
Current assets						Current liabilities
Cash	$	3,031	$	3,007		Accounts payable	$	2,183	$	2,660
Accounts receivable		4,737		5,721		Notes payable		1,780		2,176
Inventory		12,598		13,722		Other		96		113
Total	$	20,366	$	22,450		Total	$	4,059	$	4,949
						Long-term debt	$	13,900	$	16,660
						Owners equity
						Common stock
						and paid-in surplus	$	41,000	$	41,000
Fixed assets						Accumulated retained earnings		15,684		39,550
Net plant and equipment	$	54,277	$	79,709		Total	$	56,684	$	80,550
Total assets	$	74,643	$	102,159		Total liabilities and owners equity	$	74,643	$	102,159

SMOLIRA GOLF, INC. 2019 Income Statement
Sales	$	188,570
Cost of goods sold		126,803
Depreciation		5,273
EBIT	$	56,494
Interest paid		1,370
Taxable income	$	55,124
Taxes		19,293
Net income	$	35,831
Dividends	$	11,965
Retained earnings		23,866

2018 2019

Short-term solvency ratios

a.Current ratio times. times

b.Quick ratio times times

c.Cash ratio times times

Asset utilization ratios

d.Total asset turnover times

e.Inventory turnover times

f.Receivables turnover times

Long-term solvency ratios

g.Total debt ratio times times

h.Debt-equity ratio times times

i.Equity multiplier times times

j.Times interest earned ratio times

k.Cash coverage ratio times

Profitability ratios

l.Profit margin %

m.Return on assets %

n.Return on equity. %