Key Financial Ratios 2015 2014

Profitability
1 – Operating Profit margin = Operatating income /Sales 19% 21%
2 - Net Profit Margin = Profit after Taxes / Sales 9% 18%
3 - ROA (return on assets) = net income / total assets 12% 21%
3 - ROE (return on equity) = net income /shareholders equity 18% 175%

Liquidity

1 - Current ratio = current assets /current liabilities 267% 122%

2 - Working capital = current assets - current liabilities 84715700% 10186000%

Leverage

1 - Total debt to assets = total debt/total assets 35% 77%

2 - Long term debt to capital = Long term debt /(long term deb 3% 28%
3 - Debt to equity = total debt /shareholder equity 55% 651%

Activity

1 - days of inventory ( inventory/COGS :365) 6795% 10831%

2 - Agerage collection = AR/(total revenue/365) 19006% 24376%

Stock price increased from $20 to $35 and delined to $14

Shows the profitablity of the operations Downward
Pro
Shows after tax profit per dollar of sales Downward 200%
Returned earned on the form total assets Downward 180%
Return on the investment (very low) Downward 160%
140%
120%
100%
80%
good liquidity in 2015 60%
good position (more internal funds available) 40%
19% 21%
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 Profitability
175%

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9% 12%

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2015 2014

Leverage indicators

651%

77% 55%
3% 28%

2015 2014
2015 2014