Tree Corporation
	2000	2001
Assets
Current assets
Cash	$ 15,000.00
Accounts receivable	$ 110,000.00
Inventory	$ 70,000.00
Total	$ 195,000.00
Fixed assets
Net plant and equipment	$ 1,250,000.00
Total assets	$ 1,445,000.00
Liabilities and	2000	2001
Owners' Equity
Current liabilities
Accounts payable	$ 10,000.00
Notes payable	$ 25,000.00
Total	$ 35,000.00
Long-term debt	$ 400,000.00
Owners' equity
Common stock	$ 500,000.00
Retained earnings	$ 510,000.00
Total	$ 1,010,000.00
Total liabilities and	$ 1,445,000.00
owners' equity

		Tree Corporation				Benchmark
Current						6.8
Quick						4.3
Inventory						2.6
Turnover
Fixed asset						.7
turnover
Total asset						.5
turnover
Total debt to						.43
total asset
Times interest						5.3
earned
Profit margin						.242
ROA						.149
ROE						.205
P/E						17.7
Market/Book						3.1