Would you recommend this company for investment purposes? Why or why not? (give clear and concrete reasons, your opinion should be supported with 5-8 substantial facts)

1. Current ratio

2019: 4,673,457 / 2,661,604 = 1.7 : 1

2018 : 4,683,323 / 3,138,829 = 1.5 : 1

2. Current cash debt coverage ratio

2019:

Average Current Liabilities : 2,661,604 + 3,138,829 / 2 = 2,900,216.5

1,664,223 / 2,900,216.5 = 0.57:1

2018:

Average Current Liabilities : 3,138,829 + 2,745,200 = 2,942,014.5

-243,223 / 2,942,014.5 = 0.08:1

3. Receivables turnover ratio

2019: 7.45

2018: 7.21

4. Average collection period

2019: 365/ 7.45 = 48.9

2018: 365 / 7.21 = 50.6

5. Inventory turnover ratio

2019: 6,827,481/ 1,902,235.5 = 3.5 : 1

2018: 6,107,671 / 1,783,306 = 3.4 : 1

6. Days in inventory

2019: 365/ 3.5 = 104.2

2018: 365 /3.4 = 107.3

7. What conclusions concerning the companys liquidity (based on your answers to a-f) can be drawn from these ratios?

8. Debt to total assets

2019: 2,115,884 / 10,356,785 = 0.20

2018: 2,212,555 / 10,311,310 = 0.21

1. Cash debt coverage ratio

2019: 1,664,223 / 6,058,269 = 0.27 : 1

2018: -243,223 / 6,623,214 = 0.036

j. Free cash flow

2019: 1,664,223 306,841 = 1,357,382 2018: -243,223 73,663 = -316,886

k. What conclusions concerning the companys solvency (based on your answers to h-j) can be drawn from these ratios?

L. Return on assets ratio

2019: 1,259,792 / 4,673,457 + 4,683,323/ 2 = 0.26:1

2018: 252,793 / 4,683,323 + 4,392,124/2 = 0.055

m. Profit margin ratio

2019: 19.13 %

2018 : 16.03%

n. Asset turnover ratio

2019: 1.25

2018: 1.24

o. Gross profit rate

2019 : 50.76%

2018: 49.35%

p. Earnings per share

2019 EPS = 3.14

2018 EPS = 0.65