Common Size Balance Sheet Ratios %
Assets:
Cash & Equivalents 8.6 Accounts/Trade Receivables (net) 15.0 Inventory 5.7 All other current assets 2.0 Total current assets 31.2 Fixed Assets (net) 33.6 Intangibles (net) 23.0 All other non-current assets 12.1 Total Assets 100.0
Liabilities:
Notes Payable-Short-term 2.6 Current Maturities of long-term debt 4.6 Accounts/Trade Payables 9.0 Income Taxes Payable .2 All other current liabilities 10.9 Total current liabilities 27.2 Long-term debt 34.7 Deferred taxes .5 All other non-current liabilities 10.2 Total Liabilities 72.7* (Derived, not provided directly by RMA)
Net Worth 27.3
Common Size Income Statement Ratios
Net Sales 100.0
Gross Profit Margin 39.6
Operating Expenses 29.0
Operating Profit Margin 10.6
All other expenses (net) 2.3
Profit before taxes 8.3
Ratios
Current 1.1
Quick 1.0
Average collection period 33
Days inventory held 11
Days payable outstanding 26
Net trade cycle (computed from above ratios) 85
Accounts receivable turnover 10.9
Inventory turnover 32.2
Payables turnover 14.1
Fixed asset turnover 4.4
Total asset turnover 1.5
Times interest earned 4.8
Debt to equity 8.2
Debt ratio (see ¡§C/S Total liabilities¡¨ ratio)
Financial Leverage 3.7*(Derived, not provided directly by RMA)
*The above table contains data extracted from RMA Industry Averages and is used with permission.
¶ ¡§2004¡¨ by RMA- The Risk Management Association. All