The following are the financial statements for Nederland Consumer Products Company for the fiscal year ended September 30, 2014. Blackwell Automotive Balance Sheet as of March 31, 2014 Assets: Cash and marketable sec. Accounts receivable Inventory 212,444 Liabilities and Equity: Accounts payable and accruals Notes payable Total current liabilities Long-term debt Total liabilities Common stock Retained earnings Total liabilities and equity $ 163,257 21,115 $ 184,372 168,022 $ 352,394 313,299 512,159 $1,177,852 $ 23,015 141,258 Total current assets Net plant and equipment Goodwill and other assets Total assets $ 376,717 711,256 89,879 $1,177,852 Nederland Consumer Products Company Income Statement for the Fiscal Year Ended September 30, 2014 Net sales Cost of products sold Gross profit Marketing, research, administrative exp. Depreciation Operating income (loss) Interest expense Earnings (loss) before income taxes Income taxes Net earnings (loss) $51,407 25,076 $26,331 15,746 758 $ 9,827 477 $ 9,350 2,869 $ 6,481 Nederland Consumer Products Company Balance Sheet as of September 30, 2014 Assets: Cash and marketable securities Investment securities Accounts receivable Inventory 4,400 Deferred income taxes 958 Prepaid expenses and other receivables 1,803 Liabilities and Equity: Accounts payable Accrued and other liabilities Taxes payable Debt due within one year Total current liabilities Long-term debt Deferred income taxes Other noncurrent liabilities Total liabilities Convertible class A preferred stock Common stock Retained earnings Total stockholders equity $ 3,617 7,689 2,554 8,287 $22,147 12,554 2,261 2,808 $39,770 1,526 2,141 13,611 $17,278 $ 5,469 423 4,062 Total current assets Property, plant, and equipment, at cost Less: Accumulated depreciation Net property, plant, and equipment Net goodwill and other intangible assets Other noncurrent assets Total assets $17,115 25,304 11,196 $14,108 23,900 1,925 $57,048 Total liabilities and equity $57,048

Calculate all the ratios, for which industry figures are available below, for Nederland and compare the firms ratios with the industry ratios.

Ratio Current ratio Quick ratio Gross margin Net profit margin Debt ratio Long-term debt to equity Interest coverage Industry Average 2.05 0.78 23.9% 12.3% 0.23 0.98 5.62 ROA 5.3% ROE 18.8%