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Financial Analysis: Part I. Financial Ratios Liquidity Ratios

This document analyzes the company's financial ratios from 2014 to 2018. It includes liquidity ratios like the current ratio and quick ratio, solvency ratios like the debt to total assets ratio, and profitability ratios such as gross profit, profit margin, return on assets, and return on equity. The ratios show the company had strong liquidity and increasing profitability over the five year period.

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May Anne Barlis
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21 views4 pages

Financial Analysis: Part I. Financial Ratios Liquidity Ratios

This document analyzes the company's financial ratios from 2014 to 2018. It includes liquidity ratios like the current ratio and quick ratio, solvency ratios like the debt to total assets ratio, and profitability ratios such as gross profit, profit margin, return on assets, and return on equity. The ratios show the company had strong liquidity and increasing profitability over the five year period.

Uploaded by

May Anne Barlis
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Financial Analysis

Part I. Financial Ratios


Liquidity Ratios
Current Ratio

2014

2015

2016
4,228,429.72

2017
4,723,731.42

2018
4,987,009.58

384,788.61

395,444.84

556,146.76

594,363.51

7.20

9.76

10.89

8.63

8.52

2014
3,185,667.79
442,494.76

2015
3,755,710.16
384,788.61

2016
4,305,783.04
395,444.84

2017
4,801,084.74
556,146.76

2018
5,064,362.90
594,363.51

2,743,173.03

3,370,921.86

3,910,338.20

4,244,937.97

4,469,999.39

2014
3,108,314.47

2015
3,678,356.84

2016
4,228,429.72

2017
4,723,731.42

2018
4,987,009.58

442,494.76

384,788.61

395,444.84

556,146.76

594,363.51

7.02

9.56

9.69

8.49

8.39

Current Assets

3,108,314.47

3,678,356.84

Divided by
Current Liabilities

442,494.76

Current Ratio

Working Capital

Current Assets
Less Current
Liabilities
Working Capital

Quick Ratio

Quick Assets
Divided by
Current Liabilities
Quick Ratio

Solvency Ratios

Debt to Total Assets Ratio

2014

2015

2016

2017

2018

1,442,494.76

1,384,788.61

1,395,444.84

1,556,146.76

1,594,363.51

4,666,851.47

5,034,183.68

5,389,149.40

5,681,740.94

5,749,911.94

0.27

0.28

Total Liabilities

Divided by Average
Assets
Debt to Total
Assets Ratio

0.31

0.28

0.26

Debt to Equity Ratio

2014

2015

2016

2017

2018

1,442,494.76

1,384,788.61

1,395,444.84

1,556,146.76

1,594,363.51

3,224,356.71

3,649,395.07

3,993,704.57

4,215,594.18

4,335,548.43

0.37

0.37

Total Liabilities

Divided by Average
Partners Equity
Debt to Equity
Ratio

0.45

0.38

0.35

Profitability Ratios

Gross Profit

Gross Profit
Divided by Net Sales

2014
1,773,846
3,120,000

2015
1,862,538.30
3,276,000

2016
1,955,655.22
3,439,800

2017
2,053,448.48
3,611,790

2018
2,156,120.90
3,792,379.50

Gross Profit

0.57

0.57

0.57

0.57

0.57

Profit Margin

Net Income
Divided by Net Sales
Profit Margin

2014
224,356.71
3,120,000
0.07

2015
445,038.36
3,276,000
0.14

2016
524,309.49
3,439,800
0.15

2017
461,889.61
3,611,790
0.13

2018
524,954.26
3,792,379.50
0.14

2014
1,373,068.37
3,120,000

2015
1,239,305.17
3,276,000

2016
1,251,298.42
3,439,800

2017
1,252,662.17
3,611,790

2018
1,265,192.25
3,792,379.50

0.44

0.38

0.37

0.35

0.33

2014
224,356.71
4,666,851.47

2015
445,038.36
5,034,183.68

2016
524,309.49
5,389,149.40

2017
461,889.61
5,681,740.94

2018
524,954.26
5,749,911.94

0.05

0.09

0.10

0.08

0.09

2014
224,356.71
3,224,356.71

2015
445,038.36
3,649,395.07

2016
524,309.49
3,993,704.57

2017
461,889.61
4,215,594.18

2018
524,954.26
4,335,548.43

0.07

0.12

0.13

0.11

0.12

Operating Expense to Sales

Operating Expenses
Divided by Net Sales
Operating Expense
to Sales

Return on Total Assets

Net Income
Divided by Average
Total assets
Return on Total
Assets

Return on Equity

Net Income
Divided by Average
Partners Equity
Return on Equity

Asset Turnover

Net Sales
Divided by Average
Total Assets
Asset Turnover

2014
3,120,000
4,666,851.47

2015
3,276,000
5,034,183.68

2016
3,439,800
5,389,149.40

2017
3,611,790
5,681,740.94

2018
3,792,379.50
5,749,911.94

0.67

0.65

0.64

0.64

0.66

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