| Small
Business Management Education Program |
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| Sorted
by Business Size using Business Sales |
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| **
Each column represents the amount per business for each item
** |
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| Ratio
Analysis - 1998 Business Year |
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0 - |
$75,000 - |
$150,000- |
$300,000- |
> |
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$75,000 |
$150,000 |
$300,000 |
$500,000 |
$500,000 |
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| BALANCE
SHEET RATIOS: |
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| CURRENT
RATIO |
2.98 |
2.14 |
2.35 |
2.73 |
2.66 |
| (Current
Assets/ Current Liab.) |
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| QUICK RATIO |
0.66 |
0.7 |
0.73 |
0.46 |
0.38 |
| (Cash &
Accnts Rec. / Current Liab.) |
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| DEBT-TO-EQUITY |
4.25 |
3.3 |
5.57 |
2.11 |
1.3 |
| (Total
Liabilities / Equity) |
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| INCOME
STATEMENT RATIOS: |
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| GROSS MARGIN
RATIO |
0.86 |
0.65 |
0.52 |
0.44 |
0.3 |
| (Gross
Profit / Sales) |
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| NET MARGIN
RATIO |
0.12 |
0.22 |
0.15 |
0.09 |
0.02 |
| (Net Profit
(B/T) / Sales) |
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| ASSET
MANAGEMENT: ** |
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| SALES-TO-ASSETS |
0.69 |
2.1 |
1.84 |
2.57 |
2.85 |
| (Sales /
Total Assets) |
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| RETURN ON
ASSETS |
0.08 |
0.46 |
0.27 |
0.22 |
0.05 |
| (Net Profit
(B/T) / Total Assets) |
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| RETURN ON
INVESTMENTS |
-0.02 |
-0.13 |
-0.26 |
-0.31 |
0.12 |
| (Net Profit
(B/T) / Equity |
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| INVENTORY
TURNOVER |
0.14 |
0.35 |
0.48 |
0.56 |
0.7 |
| (Cost of
Goods Sold/Inventory) |
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| INVENTORY
TURNOVER - DAYS |
2590.07 |
1040.22 |
754.72 |
647.49 |
517.71 |
| (360/Inventory
Turnover) |
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| ACCTS
RECVBLE TURNOVER |
19.37 |
35.17 |
25.63 |
26.77 |
19.22 |
| (Sales /
Accounts Receivable) |
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| AVERAGE
COLLECTION PERIOD |
18.58 |
10.23 |
14.05 |
13.45 |
18.73 |
| (360 / Accts
Rec. Turnover) |
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| ACCTS
PAYABLE TURNOVER [ B/O ] |
1.15 |
8.18 |
14.81 |
14.45 |
28.27 |
| (Cost of
Goods Sold / Accts Pay. |
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| AVE. PAYMENT
PERIOD |
312.35 |
44.03 |
24.3 |
24.91 |
12.73 |
| (360/Accts
Pay. Turnover) |
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| ** Total
Businesses : |
11 |
21 |
26 |
23 |
29 |
| Total
Reporting Assets/Liab : |
11 |
20 |
26 |
23 |
29 |
| Total
Reporting Income/Exp: |
11 |
21 |
26 |
23 |
29 |
