Specifically, you must address the following rubric criteria:

1. Fiscal Quarter Comparison. Summarize the differences between the following:
   1. The results from your financial calculations of the most recent fiscal quarter
   2. The results of the same financial calculations of the same fiscal quarter from one year ago
2. Comparison Analysis. Explain what your calculations and comparison show about the businesss current financial health. Give examples to support your explanation for the following questions:
   1. Do the results show the business is financially healthy or unhealthy? Which results indicate this?
   2. What might be the causes of the businesss financial success or failure?
   3. Is more information needed to determine the businesss financial health? If so, which pieces of information might still be needed?
3. Short-Term Financing. Explain how potential short-term financing sources could help the business raise funds needed to improve its financial health. Base your response on the businesss current financial information.

Current Year

1 Year Ago

\begin{tabular}{|lrr|} \hline & \multicolumn{2}{c|}{ CURRENT RATIO (Current Assets / Current Liabilities) } \\ \hline & & \\ Current Assets & 43875000 & \\ Current Liabilities & 27592000 & 1.590134822 \\ \hline \end{tabular} \begin{tabular}{|lrr|} \hline \multicolumn{3}{|c|}{ WORKING CAPITAL (Current Assets - Current Liabilities) } \\ \hline \multirow{3}{*}{CurrentAssetsCurrentLiabilities} & 43875000 & \\ & 27592000 & 16283000 \\ \hline \end{tabular} \begin{tabular}{|lcr|} \hline & DEBT RATIO (Total Liabilities / Total Assets) \\ \hline Total Liabilities & 38409000 & \\ Total Assets & 90591000 & \\ & & 0.423982515 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{ EARNINGS PER SHARE (Net Income / Weighted Average Common Shares Outstanding) } \\ \hline Net Income & 2614000 & \\ \hline Shares Outstanding & 3171000 & 0.824345632 \\ \hline \multicolumn{3}{|c|}{ PRICE EARNINGS RATIO (Share Price (end of quarter / EPS) } \\ \hline Stock Price & 261.77 & \\ \hline EPS & $3.53 & 74.15580737 \\ \hline \end{tabular} \begin{tabular}{|lrr|} \hline & TOTAL ASSET TURNOVER RATIO (Total Revenue / Total Assets) \\ \hline Total Revenue & 24927000 & \\ Total Assets & 90591000 & 0.275159784 \\ \hline \end{tabular} \begin{tabular}{|lcr|} \hline \multicolumn{3}{|c|}{ FINANCIAL LEVERAGE (Total Assets / Shareholder's Equity) } \\ \hline \multirow{2}{*}{TotalAssetsShareholdersEquity} & 90591000 \\ & 51130000 & 1.771777821 \\ \hline \end{tabular} \begin{tabular}{|lrr|} \hline & NET PROFIT MARGIN (Net Income / Total Revenue) \\ \hline Net Income & 2703000 & \\ Total Revenue & 24927000 & 0.108436635 \\ \hline \end{tabular} \begin{tabular}{|lrr|} \hline & RETURN ON ASSETS (Net Income / Total Assets) \\ \hline & 2703000 & \\ Net Income & 90591000 & 0.029837401 \\ \hline Total Assets & & \\ & & \\ \hline \end{tabular} \begin{tabular}{|l|r|} \hline \multicolumn{2}{|c|}{ RETURN ON EQUITY (Net Income - Preferred Dividends / Shareholder's Equity) } \\ \hline \multirow{2}{*}{ NI - Pref. Div. } \\ Shareholder's Equity \end{tabular} \begin{tabular}{|lrr|} \hline \multicolumn{3}{|c|}{ CURRENT RATIO (Current Assets / Current Liabilities) } \\ \hline Current Assets & 31222000 & \\ Current Liabilities & 21821000 & 1.430823519 \\ \hline \end{tabular} \begin{tabular}{|lcr|} \hline \multicolumn{3}{|c|}{ WORKING CAPITAL (Current Assets - Current Liabilities) } \\ \hline Current Assets & 31222000 & \\ \cline { 2 - 2 } Current Liabilities & 21821000 & 9401000 \\ \hline \end{tabular} \begin{tabular}{|lrr|} \hline \multicolumn{3}{|c|}{ DEBT RATIO (Total Liabilities / Total Assets) } \\ \hline Total Liabilities & 30855000 & \\ Total Assets & 68513000 & 0.450352488 \\ \hline \end{tabular} \begin{tabular}{|lcr|} \hline \multicolumn{3}{|c|}{ TOTAL ASSET TURNOVER RATIO (Total Revenue / Total Assets) } \\ \hline Total Revenue & 16934000 & \\ Total Assets & 68513000 & 0.247164772 \\ \hline \end{tabular} \begin{tabular}{|lcr|} \hline \multicolumn{3}{|c|}{ FINANCIAL LEVERAGE (Total Assets / Shareholder's Equity) } \\ \hline Total Assets & 68513000 & \\ Shareholder's Equity & 36376000 & 1.883467121 \\ \hline \end{tabular} \begin{tabular}{|lrr|} \hline \multicolumn{3}{|c|}{ NET PROFIT MARGIN (Net Income / Total Revenue) } \\ \hline Net Income & 2259000 & \\ Total Revenue & 16934000 & 0.13340026 \\ \hline \end{tabular} \begin{tabular}{|lrr|} \hline \multicolumn{3}{c|}{ RETURN ON ASSETS (Net Income / Total Assets) } \\ \hline Net Income & 2259000 & \\ Total Assets & 68513000 & 0.032971845 \\ & & \\ \hline \end{tabular} \begin{tabular}{|lrr|} \hline \multicolumn{2}{|c|}{ RETURN ON EQUITY (Net Income - Preferred Dividends / Shareholder's Equity) } \\ \hline \multirow{2}{*}{N1-Pref.Div.ShareholdersEquity} & 2259000 & \\ & 36376000 & 0.062101386 \\ \hline \end{tabular}