We communicate you the ratios of the company Rapa which is specialized in the sale of articles of decoration of the house.

Ratios

20192018

SALES(N) - SALES(N-1) / SALES(N-1)

0,10,1

EBITDA / SALES

38 %40 %

Operating income / sales

20 %20 %

Net income /Sales

13 %11 %

EBITDA / financial expenses

64

Financial debts Shareholders' equity

0,61

(WCR x 365) / Sales

40 j30 j

Customers + cash and cash equivalents - short-term debts

11,2

Current assets

Short-term debts

31,8

Analyze the financial position of Rapa Company for the years 2018 and 2019.