Statewide Reports

                 Small Business Management Education Program                           
                                 ** Sorted By Business Size **                                  
                               
                                        Ratio Analysis                                          
                               
    2002                                   0 -       75000-    150000-    300000-      
                                           75000     150000     300000     500000    >500000           
                                                       
    BALANCE SHEET RATIOS:                                                                       
    CURRENT RATIO                           0.96       2.42       1.55       1.54       2.31    
        (Current Assets/Current Liab)                                                                                             
    QUICK RATIO                             0.48       1.11       0.41       0.25       0.30    
        (Cash & Accnts Rec/Current Liab)                                                                                        
    DEBT-TO-EQUITY                          7.27       1.68       2.34       4.10       1.70    
        (Total Liabilities / Equity)                                                                                                
                                                                                           
    INCOME STATEMENT RATIOS:                                                                    
    GROSS MARGIN RATIO                      0.36       0.23       0.52       0.40       0.50    
        (Gross Profit / Sales)                                                                                                      
    NET MARGIN RATIO                       -0.57      -0.35       0.04       0.02       0.12    
        (Net Profit (B/T) / Sales)                                                                                                  
                                                                                           
    ASSET MANAGEMENT:  **                                                                       
    SALES-TO-ASSETS                         0.37       1.48       2.05       2.59       3.11    
        (Sales / Total Assets)                                                                                                      
    RETURN ON ASSETS                       -0.21      -0.52       0.08       0.06       0.37    
        (Net Profit (B/T) / Total Assets)                                                                                           
    ACCTS RECVBLE TURNOVER                 16.54      11.09      32.77      19.70      15.78    
        (Sales / Accounts Receivable)                                                                                               
    AVERAGE COLLECTION PERIOD              21.76      32.47      10.98      18.27      22.82    
        (360 / Accts Rec. Turnover)                                                                                                 
    ACCTS PAYABLE TURNOVER [ B/O ]         30.70      11.91      11.14      17.83      13.29    
        (Cost of Goods Sold / Accts Pay.)                                                                                           
    AVE. PAYMENT PERIOD                    11.73      30.22      32.32      20.20      27.10    
        (360/Accts Pay. Turnover)                                                                                                   
                                                                                                

    ** Total Businesses:                   22.00      20.00      38.00      28.00      69.00    
       Total Reporting Assets/Liab:        17.00      19.00      37.00      26.00      65.00    
       Total Reporting Income/Exp:         20.00      20.00      38.00      28.00      69.00    

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