Statewide Reports

                 Small Business Management Education Program                
                           ** Sorted By Organization Type **                     
                                                 
                                   Ratio Analysis                               

    2001                                   Sole    Partner-        C          S      
                                           Prop.       ship      Corp.      Corp.

    BALANCE SHEET RATIOS:                                                            
    CURRENT RATIO                           3.92       3.18       4.44       1.50    
        (Current Assets/ Current Liab.)                                                                                  
    QUICK RATIO                             0.83       1.19       1.48       0.28    
        (Cash & Accnts Rec. / Current Liab.)                                                                             
    DEBT-TO-EQUITY                          2.19       0.59       0.81       2.15    
        (Total Liabilities / Equity)                                                                                     

    INCOME STATEMENT RATIOS:                                                         
    GROSS MARGIN RATIO                      0.48       0.58       0.41       0.46    
        (Gross Profit / Sales)                                                                                           
    NET MARGIN RATIO                        0.14       0.08       0.00       0.12    
        (Net Profit (B/T) / Sales)                                                                                       

    ASSET MANAGEMENT:  **                                                            
    SALES-TO-ASSETS                         2.32       2.84       2.10       2.21    
        (Sales / Total Assets)                                                                                           
    RETURN ON ASSETS                        0.33       0.23       0.00       0.27    
        (Net Profit (B/T) / Total Assets)                                                                                
    ACCTS RECVBLE TURNOVER                 22.50      17.78      17.33      17.30    
        (Sales / Accounts Receivable)                                                                                    
    AVERAGE COLLECTION PERIOD              16.00      20.25      20.78      20.81    
        (360 / Accts Rec. Turnover)                                                                                      
    ACCTS PAYABLE TURNOVER [ B/O ]         22.01      13.93      17.18      11.93    
        (Cost of Goods Sold / Accts Pay.)                                                                                
    AVE. PAYMENT PERIOD                    16.35      25.85      20.95      30.16    
        (360/Accts Pay. Turnover)                                                                                        
    

    ** Total Businesses :                  65.00       4.00      21.00      86.00    
       Total Reporting Assets/Liab :       63.00       4.00      20.00      85.00    
       Total Reporting Income/Exp:         65.00       4.00      21.00      86.00    
                                                                                  

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