Small Business Management -- Reports -- Minnesota STATEWIDE

Statewide Reports

       Small Business Management Education Program                   
      ** Group Trend Summary for the Average Business **

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                                Ratio Analysis                                  
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                                         2000       1999       1998             
                                         ----       ----       ----             
    BALANCE SHEET RATIOS:                                                       
    ---------------------                                          
    CURRENT RATIO                           1.97       2.71       2.63          
        (Current Assets/ Current Liab.)                                                                                             
    QUICK RATIO                             0.25       0.64       0.44          
        (Cash & Accnts Rec. / Current Liab.)                                                                                        
    DEBT-TO-EQUITY                          2.03       2.06       1.80          
        (Total Liabilities / Equity)

    INCOME STATEMENT RATIOS:                                                    
    ------------------------                                                    
    GROSS MARGIN RATIO                      0.44       0.49       0.37          
        (Gross Profit / Sales)                                                                                                      
    NET MARGIN RATIO                        0.03       0.07       0.05          
        (Net Profit (B/T) / Sales)

    ASSET MANAGEMENT:  **                                                       
    -----------------                                                           
    SALES-TO-ASSETS                         2.47       2.05       2.54          
        (Sales / Total Assets)                                                                                                      
    RETURN ON ASSETS                        0.09       0.14       0.13          
        (Net Profit (B/T) / Total Assets)                                                                                           
    RETURN ON INVESTMENTS                   0.26       0.43       0.38          
        (Net Profit (B/T) / Equity                                                                                                  
    ACCTS RECVBLE TURNOVER                 16.93      16.92      21.03          
        (Sales / Accounts Receivable)                                                                                               
    AVERAGE COLLECTION PERIOD              21.27      21.27      17.12          
        (360 / Accts Rec. Turnover)                                                                                                 
    ACCTS PAYABLE TURNOVER [ B/O ]         14.41      13.49      21.54          
        (Cost of Goods Sold / Accts Pay.)                                                                                           
    AVE. PAYMENT PERIOD                    24.98      26.69      16.71          
        (360/Accts Pay. Turnover)

    ** Total Businesses :                 136.00     131.00     110.00          
       Total Reporting Assets/Liab :      135.00     117.00     109.00          
       Total Reporting Income/Exp:        136.00     131.00     110.00

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