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Small Business Management Education Program
** Sorted By Business Size **
2000
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Ratio Analysis
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$0 - $75000 - $150000 - $300000 - >$500000
75000 150000 300000 500000
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BALANCE SHEET RATIOS:
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CURRENT RATIO 3.84 1.26 2.52 1.41 2.03
(Current Assets/ Current Liab.)
QUICK RATIO 1.97 0.22 0.43 0.24 0.20
(Cash & Accnts Rec. / Current Liab.)
DEBT-TO-EQUITY 0.93 7.18 2.00 2.99 1.79
(Total Liabilities / Equity)
INCOME STATEMENT RATIOS:
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GROSS MARGIN RATIO 0.64 0.75 0.46 0.54 0.39
(Gross Profit / Sales)
NET MARGIN RATIO 0.01 0.12 0.04 0.05 0.03
(Net Profit (B/T) / Sales)
ASSET MANAGEMENT: **
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SALES-TO-ASSETS 1.31 1.74 1.47 2.30 3.11
(Sales / Total Assets)
RETURN ON ASSETS 0.02 0.20 0.06 0.11 0.08
(Net Profit (B/T) / Total Assets)
ACCTS RECVBLE TURNOVER 33.15 19.45 19.48 22.64 15.54
(Sales / Accounts Receivable)
AVERAGE COLLECTION PERIOD 10.86 18.51 18.48 15.90 23.17
(360 / Accts Rec. Turnover)
ACCTS PAYABLE TURNOVER [ B/O ] 12.04 4.98 18.46 11.18 15.12
(Cost of Goods Sold / Accts Pay.)
AVE. PAYMENT PERIOD 29.89 72.34 19.50 32.20 23.81
(360/Accts Pay. Turnover)
** Total Businesses : 21.00 17.00 43.00 22.00 33.00
Total Reporting Assets/Liab : 21.00 17.00 42.00 22.00 33.00
Total Reporting Income/Exp: 21.00 17.00 43.00 22.00 33.00
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