Statewide Reports

                Small Business Management Education Program                           
                 ** Group Trend Summary for the Average Business **                                    
                                                                                                 
                                  Ratio Analysis                                          
                                                                               

                                            2001       2000       1999       1998                  
                                                                                
                                                                                           
    BALANCE SHEET RATIOS:                                                                       
    CURRENT RATIO                           2.27       1.97       2.71       2.63               
        (Current Assets/ Current Liab.)                                                                                             
    QUICK RATIO                             0.55       0.25       0.64       0.44               
        (Cash & Accnts Rec./Current Liab.)                                                                                        
    DEBT-TO-EQUITY                          1.63       2.03       2.06       1.80               
        (Total Liabilities / Equity)                                                                                                
                                                                                           
    INCOME STATEMENT RATIOS:                                                                    
    GROSS MARGIN RATIO                      0.46       0.44       0.49       0.37               
        (Gross Profit / Sales)                                                                                                      
    NET MARGIN RATIO                        0.10       0.03       0.07       0.05               
        (Net Profit (B/T) / Sales)                                                                                                  
                                                                                           
    ASSET MANAGEMENT:  **                                                                       
    SALES-TO-ASSETS                         2.23       2.47       2.05       2.54               
        (Sales / Total Assets)                                                                                                      
    RETURN ON ASSETS                        0.22       0.09       0.14       0.13               
        (Net Profit (B/T) / Total Assets)                                                                                           
    RETURN ON INVESTMENTS                   0.57       0.26       0.43       0.38               
        (Net Profit (B/T) / Equity                                                                                                  
    ACCTS RECVBLE TURNOVER                 18.27      16.93      16.92      21.03               
        (Sales / Accounts Receivable)                                                                                               
    AVERAGE COLLECTION PERIOD              19.70      21.27      21.27      17.12               
        (360 / Accts Rec. Turnover)                                                                                                 
    ACCTS PAYABLE TURNOVER [ B/O ]         14.50      14.41      13.49      21.54               
        (Cost of Goods Sold / Accts Pay.)                                                                                           
    AVE. PAYMENT PERIOD                    24.83      24.98      26.69      16.71               
        (360/Accts Pay. Turnover)                                                                                                   
    

    ** Total Businesses :                 178.00     136.00     131.00     110.00               
       Total Reporting Assets/Liab :      174.00     135.00     117.00     109.00               
       Total Reporting Income/Exp:        178.00     136.00     131.00     110.00               
                                                                                           
                         

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