Statewide Reports

      Small Business Management Education Program                           
           ** Sorted By Organization Type **                                
                                 2000                                                     
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                              Ratio Analysis                                          
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                                             SP        CC         SC     
                                             --        --         --     
    BALANCE SHEET RATIOS:                                              
    ---------------------                                            
    CURRENT RATIO                           1.37      3.58       2.06  
        (Current Assets/ Current Liab.)                                                                    
    QUICK RATIO                             0.15      0.28       0.28  
        (Cash & Accnts Rec. / Current Liab.)                                                               
    DEBT-TO-EQUITY                          4.65      0.92       1.91  
        (Total Liabilities / Equity)                                                                       

    INCOME STATEMENT RATIOS:                                           
    ------------------------                                           
    GROSS MARGIN RATIO                      0.43      0.38       0.45  
        (Gross Profit / Sales)                                                                             
    NET MARGIN RATIO                        0.05      0.05       0.03  
        (Net Profit (B/T) / Sales)                                                                         

    ASSET MANAGEMENT:  **                                              
    -----------------                                                  
    SALES-TO-ASSETS                         2.10      1.52       2.81  
        (Sales / Total Assets)                                                                             
    RETURN ON ASSETS                        0.11      0.07       0.07  
        (Net Profit (B/T) / Total Assets)                                                                  
    ACCTS RECVBLE TURNOVER                 20.91     12.66      16.03  
        (Sales / Accounts Receivable)                                                                      
    AVERAGE COLLECTION PERIOD              17.22     28.45      22.45  
        (360 / Accts Rec. Turnover)                                                                        
    ACCTS PAYABLE TURNOVER [ B/O ]         12.97     16.90      14.82  
        (Cost of Goods Sold / Accts Pay.)                                                                  
    AVE. PAYMENT PERIOD                    27.75     21.30      24.28  
        (360/Accts Pay. Turnover)                                                                          
                                                                       

    ** Total Businesses :                  49.00     10.00      70.00  
       Total Reporting Assets/Liab :       49.00     10.00      69.00  
       Total Reporting Income/Exp:         49.00     10.00      70.00  

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