Small Business Management -- Reports -- Minnesota STATEWIDE

Statewide Reports

                   Small Business Management Education Program

                                   ** Summary by Business SIC **

	    		              Ratio Analysis

                                   Agri, 	       	    	  Transp/

			       Forest,    Constr-     Manu-        Pub    Retail

			       Fishing    uction  facturing  Utilities     Trade   Service

           # of Businesses             6         33         21         10        53        47

    BALANCE SHEET RATIOS:

    CURRENT RATIO                   1.85       0.80       3.45       5.52      3.55      3.35

    QUICK RATIO                     0.85       0.60       1.79       3.92      0.84      2.19

    DEBT-TO-EQUITY                  2.14       1.06       0.92       2.22      3.61      2.08

    INCOME STATEMENT RATIOS:

    GROSS MARGIN RATIO              0.49       0.54       0.46       0.75      0.41      0.51

    NET MARGIN RATIO                0.16       0.08       0.01       0.13      0.17      0.08

    ASSET MANAGEMENT:

    SALES-TO-ASSETS                 2.14       1.54       2.42       2.68      2.42      2.31

    ACCTS RECVBLE TURNOVER         19.15      11.45      14.38      24.73     47.04     15.26

    AVERAGE COLLECTION PERIOD      18.80      31.45      25.04      14.55      7.65     23.58

    AVE. PAYMENT PERIOD            56.58      53.27      29.03      20.14     15.84     16.60