That is, what areas of concern are there that management should address? What metrics/data points highlight these issues?

2020 2021 industry avg

Working Capital 691,500 864,000 n/a

current ratio 2.2 2 .4 2.0

quick ratio 0.9 0.9 1.0

A/R turnover 11.6 11.1 15.0

avg. collection period 31.5 33.0 24.3

inv. turnover 3.7 4.3 6.1

aveg. sale period 98.7 84.7 59.8

Operating cycle 130.2 117. 7 84.7

Total asset turnover 2.3 2.4 2.5

Times interest earned 4.7 1.5 6.2

Debt-equity 1.0 2.1 1.8

net profit margin 2.6 0.4 3.9

return on total asset 7.6 3.3 9.0

return on equity 11.0 2.2 17.9

earning per share 0.96 0.18 0.96

PE ratio 6.3 19.0 16.2

divident payout 36.4 137.44 n/a

divident yield 5.83 7.23 1.50

book value per share 575,002.62 575,002.55

2020 2021

Net income 95,970 18,408

other currents assets -57,000 -4,000

acct payable -42,652 11,422

other current payable -22,216 19,078

additions plant equipment -227,500 125,000

repurchase of common stock 125,000 0

cash dividends -35,000 -25,300

Net Cash flow -43,000 7,000