What evidence is provided from an analysis of an increase in financial risk? Analyze various aspects of performance and financial condition using relevant ratios, trends or statistics (profitability analysis, liquidity analysis, solvency analysis, earnings levels, sales and market share). Be specific.

Liquidity Current Ratio Quick Ratio Inventory Holding Period Inventory Turnover Accounts Receivable Collection Period Accounts Receivable Turnover Operating Cycle Net Trade Cycle A/P Period Accounts Payble Turnover Liquidity Index Cash Flow Adequacy Ratio 9/25/1992 2.50 1.77 57.24 6.38 51.36 7.11 108.60 71.91 36.69 9.95 28.70 3.09 9/24/1993 1.73 0.91 72.55 5.03 56.49 6.46 129.04 94.48 34.56 10.56 49.56 0.99 9/30/1994 2.30 1.46 69.17 5.28 58.85 6.20 128.01 81.88 46.13 7.91 42.85 1.16 9/29/1995 2.25 1.24 63.69 5.73 57.94 6.30 121.63 79.61 42.02 8.69 48.29 0.51 9/29/1996 2.25 1.62 50.17 7.28 63.60 5.74 113.77 67.73 46.05 7.93 32.89 0.43 9/29/1997 1.88 1.37 35.11 10.40 65.23 5.60 100.34 51.26 49.08 7.44 28.27 0.68 FY 92 FY 97 -0.33 2.34 0.96 Profitability Return on Equity (ROE) Capital Structure Lev Common Earnings Lev Fin Lev (FIN) Return on Assets (ROA) Profit Margin Total Asset Turnover (TAT) Gross Margin Earnings per Share (EPS) Fixed Asset Turnover FY 93 0.27 1.95 1.00 1.95 0.14 0.07 1.84 0.44 4.48 15.57 FY 94 0.04 2.23 1.09 2.44 0.01 0.01 1.70 0.34 0.75 14.22 FY 95 0.14 2.38 1.09 2.58 0.05 0.03 1.75 0.25 2.59 13.85 FY 96 0.16 2.18 1.08 2.35 0.06 0.03 1.92 0.26 3.57 16.06 2.23 -0.16 -0.09 1.70 0.10 -6.63 15.02 -0.64 2.95 0.94 2.76 -0.25 -0.17 1.48 0.19 -8.29 13.06 Solvency Total Debt/Total Assets Long-term Debt/Total Assets Total Debt/Stockholder's Equity Total LTD/Stockholder's Equity Times Interest Earned (TIE) CF from Operations/Average Total Liab. (Free Operating CF+Interest)/Interest Debt Payback Period 9/25/1992 0.04 0.00 0.08 0.00 NM 0.47 NM 0.27 9/24/1993 0.16 0.00 0.41 0.00 49.75 -0.25 -71.00 -0.90 9/30/1994 0.11 0.06 0.25 0.13 17.25 0.24 15.43 1.15 9/29/1995 0.12 0.05 0.26 0.10 16.90 -0.08 -7.31 -1.67 9/29/1996 0.21 0.18 0.55 0.46 -20.45 0.16 8.53 2.59 9/29/1997 0.23 0.22 0.81 0.79 -13.41 0.06 2.90 7.23 Earnings Quality Average Useful Life of Deprec Assets Average Age of Depreciable Assets Expired Productive Capacity Capital Expenditures/Gross PPE Capital Expenditure Net PPE 9/25/1992 5.23 3.10 0.59 0.17 0.42 9/24/1993 8.51 4.54 0.53 0.15 0.32 9/30/1994 8.64 4.67 0.54 0.11 0.24 9/29/1995 11.75 6.15 0.52 0.11 0.22 9/29/1996 8.64 4.81 0.56 0.05 0.11 9/29/1997 10.13 6.01 0.59 0.04 0.11 Liquidity Current Ratio Quick Ratio Inventory Holding Period Inventory Turnover Accounts Receivable Collection Period Accounts Receivable Turnover Operating Cycle Net Trade Cycle A/P Period Accounts Payble Turnover Liquidity Index Cash Flow Adequacy Ratio 9/25/1992 2.50 1.77 57.24 6.38 51.36 7.11 108.60 71.91 36.69 9.95 28.70 3.09 9/24/1993 1.73 0.91 72.55 5.03 56.49 6.46 129.04 94.48 34.56 10.56 49.56 0.99 9/30/1994 2.30 1.46 69.17 5.28 58.85 6.20 128.01 81.88 46.13 7.91 42.85 1.16 9/29/1995 2.25 1.24 63.69 5.73 57.94 6.30 121.63 79.61 42.02 8.69 48.29 0.51 9/29/1996 2.25 1.62 50.17 7.28 63.60 5.74 113.77 67.73 46.05 7.93 32.89 0.43 9/29/1997 1.88 1.37 35.11 10.40 65.23 5.60 100.34 51.26 49.08 7.44 28.27 0.68 FY 92 FY 97 -0.33 2.34 0.96 Profitability Return on Equity (ROE) Capital Structure Lev Common Earnings Lev Fin Lev (FIN) Return on Assets (ROA) Profit Margin Total Asset Turnover (TAT) Gross Margin Earnings per Share (EPS) Fixed Asset Turnover FY 93 0.27 1.95 1.00 1.95 0.14 0.07 1.84 0.44 4.48 15.57 FY 94 0.04 2.23 1.09 2.44 0.01 0.01 1.70 0.34 0.75 14.22 FY 95 0.14 2.38 1.09 2.58 0.05 0.03 1.75 0.25 2.59 13.85 FY 96 0.16 2.18 1.08 2.35 0.06 0.03 1.92 0.26 3.57 16.06 2.23 -0.16 -0.09 1.70 0.10 -6.63 15.02 -0.64 2.95 0.94 2.76 -0.25 -0.17 1.48 0.19 -8.29 13.06 Solvency Total Debt/Total Assets Long-term Debt/Total Assets Total Debt/Stockholder's Equity Total LTD/Stockholder's Equity Times Interest Earned (TIE) CF from Operations/Average Total Liab. (Free Operating CF+Interest)/Interest Debt Payback Period 9/25/1992 0.04 0.00 0.08 0.00 NM 0.47 NM 0.27 9/24/1993 0.16 0.00 0.41 0.00 49.75 -0.25 -71.00 -0.90 9/30/1994 0.11 0.06 0.25 0.13 17.25 0.24 15.43 1.15 9/29/1995 0.12 0.05 0.26 0.10 16.90 -0.08 -7.31 -1.67 9/29/1996 0.21 0.18 0.55 0.46 -20.45 0.16 8.53 2.59 9/29/1997 0.23 0.22 0.81 0.79 -13.41 0.06 2.90 7.23 Earnings Quality Average Useful Life of Deprec Assets Average Age of Depreciable Assets Expired Productive Capacity Capital Expenditures/Gross PPE Capital Expenditure Net PPE 9/25/1992 5.23 3.10 0.59 0.17 0.42 9/24/1993 8.51 4.54 0.53 0.15 0.32 9/30/1994 8.64 4.67 0.54 0.11 0.24 9/29/1995 11.75 6.15 0.52 0.11 0.22 9/29/1996 8.64 4.81 0.56 0.05 0.11 9/29/1997 10.13 6.01 0.59 0.04 0.11