XYZ 12/31/22 12/31/21 Current Ratio 15.82 18.22 Quick Ratio 10.73 10 Accounts Receivable Turnover 26.67 20.61 Average Days to Collect Receivables 13.69 17.71 Inventory Turnover 10.4 9.6 Average Days to Sell Inventory 35.1 38 Debt to Assets 17% 15% Debt to Equity 21% 18% Number of Times Interest Earned 4.75 2.75 Plant Assets to Long-Term Liabilities 3 3.44 Net Margin (Return on Sales) 5.50% 2.35% Asset Turnover 2.82 2.74 Return on Investment (ROI) 15.50% 6.40% Return on Equity (ROE) 18% 7.50% Earnings Per Share Book Value Per Share 4.53$ 1.72$ 23.3 24.78 Price-Earnings Ratio Dividend Yield 11.05 17.4 6.40% 8% ABC 12/31/22 12/31/21 Current Ratio 6.1 6.33 Quick Ratio 4.1 3.6 Accounts Receivable Turnover 19.05 14.78 Average Days to Collect Receivables 19.16 24.69 Inventory Turnover 14.29 12.14 Average Days to Sell Inventory 25.54 30.07 Debt to Assets 25% 21% Debt to Equity 0.34 0.27 Number of Times Interest Earned 5.5 3.5 Plant Assets to Long-Term Liabilities 2.33 3 Net Margin (Return on Sales) 6% 4% Asset Turnover 2.26 2.27 Return on Investment (ROI) 13% 7% Return on Equity (ROE) 17% 9% Earnings Per Share 5.44 3 Book Value Per Share 29.35 31 Price-Earnings Ratio Dividend Yield 7.35 9.33 4% 4%