Statewide Reports

                    Small Business Management Education Program                           
                                 ** Sorted By Business Size **                                  
                                 
                                        Ratio Analysis                                          
                               
    2001                                      0-     75000-    150000-    300000-     
                                           75000     150000     300000     500000    >500000             
                                                       
                                                                                           
    BALANCE SHEET RATIOS:                                                                       
    CURRENT RATIO                           2.58       3.53       2.37       3.88       2.04    
        (Current Assets/ Current Liab.)                                                                                             
    QUICK RATIO                             1.17       1.31       0.49       0.48       0.53    
        (Cash & Accnts Rec./Current Liab.)                                                                                        
    DEBT-TO-EQUITY                          1.46       1.54       9.44       3.39       1.15    
        (Total Liabilities / Equity)

    INCOME STATEMENT RATIOS:                                                                    
    GROSS MARGIN RATIO                      0.36       0.65       0.53       0.51       0.44    
        (Gross Profit / Sales)                                                                                                      
    NET MARGIN RATIO                       -0.48       0.19       0.14       0.11       0.09    
        (Net Profit (B/T) / Sales)                                                                                                  

    ASSET MANAGEMENT:  **                                                                       
    SALES-TO-ASSETS                         0.77       2.16       1.84       1.63       2.59    
        (Sales / Total Assets)                                                                                                      
    RETURN ON ASSETS                       -0.37       0.42       0.25       0.18       0.24    
        (Net Profit (B/T) / Total Assets)                                                                                           
    ACCTS RECVBLE TURNOVER                 22.00      20.01      25.98      14.69      18.94    
        (Sales / Accounts Receivable)                                                                                               
    AVERAGE COLLECTION PERIOD              16.36      18.00      13.86      24.51      19.01    
        (360 / Accts Rec. Turnover)                                                                                                 
    ACCTS PAYABLE TURNOVER [ B/O ]          9.00      21.48       7.50      16.28      15.83    
        (Cost of Goods Sold / Accts Pay.)                                                                                           
    AVE. PAYMENT PERIOD                    40.00      16.76      47.97      22.12      22.75    
        (360/Accts Pay. Turnover)                                                                                                   
                                                                                                

    ** Total Businesses :                  27.00      33.00      34.00      33.00      51.00    
       Total Reporting Assets/Liab :       24.00      33.00      33.00      33.00      51.00    
       Total Reporting Income/Exp:         27.00      33.00      34.00      33.00      51.00    
                                                                                           
                          

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