1. Current Ratio $288,315 ÷ $79,554 = 3.62
Quick Ratio $232,339 ÷ $79,554 = 2.92
Debt-to-Total Assets $216,055 ÷ $493,363 = 0.44
Debt-to-Equity $216,055 ÷ $277,308 = 0.78
Average Collection Period $59,725 ÷ $1,440 = 41.47
Inventory Turnover $200,098 ÷ $65,976 = 3.03
Net Operating Margin $116,233 ÷ $525,690 = 22.1%
Return on Sales $65,386 ÷ $525,690 = 12.4%
Return on Total Assets $65,386 ÷ $493,363 = 13.3%
Return on Equity $65,386 ÷ $50,000 = 1.31
Ratio Analysis - Sapid Sweets - 2004 Financial Statements

2. Current Ratio $16,992 ÷ $7,958 = 2.14
Quick Ratio $12,581 ÷ $7,958 = 1.58
Debt-to-Total Assets $14,250 ÷ $37,466 = 0.38
Debt-to-Equity $14,250 ÷ $20,422 = 0.70
Average Collection Period $6,405 ÷ $107 = 59.66
Inventory Turnover $21,676 ÷ $4,316 = 5.02
Net Operating Margin $5,236 ÷ $39,185 = 13.4%
Return on Sales $2,155 ÷ $39,185 = 5.5%
Return on Total Assets $2,155 ÷ $37,466 = 5.8%
Return on Equity $2,155 ÷ $20,422 = 10.6%
Ratio Analysis - Rocky Mountain Chocolates - 2014 Financial Statements

3. Current Ratio $2,487,334 ÷ $1,408,022 = 1.77
Quick Ratio $1,827,793 ÷ $1,408,022 = 1.30
Debt-to-Total Assets $3,203,164 ÷ $5,357,488 = 0.60
Debt-to-Equity $3,203,164 ÷ $1,604,834 = 2.00
Average Collection Period $530,423 ÷ $19,578 = 27.09
Inventory Turnover $3,865,231 ÷ $646,402 = 5.98
Net Operating Margin $1,339,675 ÷ $7,146,079 = 18.7%
Return on Sales $430,849 ÷ $7,146,079 = 6.03%
Return on Total Assets $430,849 ÷ $5,357,488 = 8.04%
Return on Equity $430,849 ÷ $1,604,834 = 26.8%
Ratio Analysis - Hersey - 2013 Financial Statements