The Balance Sheet and the Income Statement for ABC Manufacturing Corporation are as follows:
DATA (All amounts in SAR unless otherwise indicated, all sales are on credit and no hard keys.)
Balance Sheet:

ABC Corporation Balance Sheet
	2019
Cash	310
Accounts receivable	685
Inventories	600
Other current assets	105
Total current assets	1,700
Gross fixed assets	3,750
Accumulated depreciation	-1,500
Net fixed assets	2,250
Total assets	3,950
LIABILITIES (DEBT) AND EQUITY
Accounts payable	350
Short-term notes payable	250
Total current liabilities	600
Long-term debt	950
Total liabilities	1,550
Common stock (par & paid in capital)	1,050
Retained earnings	1,475
Total common equity	2,400
Total liabilities and equity	3,950
ABC Corporation Income Statement	2019
Sales	6,000
Cost of goods sold	-3,700
Gross profits	2,300
Operating expenses:
Selling and G&A expenses	-820
Depreciation expenses	-340
Total operating expenses	-1,160
Operating income (earnings before interest and taxes)	1,140
Interest expense	-200
Earnings before taxes	940
Income taxes	-230
Net Income	710
Number of shares (thousands)	160
Dividends (thousands)	120
Market price per share	40
Calculate the following ratios:
Operating return on assets
Operating profit margin
Total asset turnover
Fixed asset turnover
Debt ratio
Times interest earned
Return on equity
Earnings per share
Dividends per share
Price/Earnings
Book value per share
Market/Book