Develop an Internal Factors Analysis Summary (IFAS) for Amazon

1998

1997

1996

1995

1994

Liquidity Ratios

Current Ratio

1.82

2.01

1.89

1.76

2.02

Quick Ratio

1.52

1.67

1.55

1.33

1.80

Inventory to Net Working Capital

0.18

0.15

0.17

0.19

0.13

Cash Ratio

7.22

8.30

4.52

1.55

1.02

Profitability Ratios

Net Profit Margin

4.0%

4.3%

4.5%

4.8%

4.9%

Gross Profit Margin

23.0%

24.1%

26.3%

27.5%

27.9%

Return on Investment (ROI)

8.7%

9.6%

9.9%

10.0%

9.9%

Return on Equity (ROE)

16.3%

15.6%

9.1%

17.6%

16.3%

Earnings Per Share (EPS)

$0.67

$0.88

$1.02

$1.29

$1.55

Activity Ratios

Inventory Turnover

3.4

4.7

5.5

6.6

6.4

Days of Inventory

91.6

81.2

78.4

74.3

75.2

Net Working Capital Turnover

12.0

10.5

12.3

13.6

9.3

Asset Turnover

2.2

2.1

2.1

2.2

2.0

Fixed Asset Turnover

3.7

3.6

3.5

3.7

3.9

Average Collection Period

5.3

6.5

8.2

13.2

23.8

Accounts Receivable Turnover

69.4

56.1

44.5

35.8

26.5

Accounts Payable Period

20.5

20.4

19.5

19.9

20.6

Days of Cash

1.7

2.0

4.3

5.9

4.0

Leverage Ratios

Debt to Asset Ratio

63.01%

64.55%

68.22%

60.00%

60.00%

Debt to Equity Ratio

75.00%

76.02%

83.44%

75.00%

75.00%

Long Term Debt to Capital Structure

23.05%

26.33%

19.56%

33.88%

32.00%

Times Interest Earned

46.2

96.9

289.2

28.3

25.0

Current Liabilities to Equity

35.00%

31.00%

28.55%

35.33%

35.00%

Other Ratios

Price/Earnings Ratio

6.23

7.45

8.75

9.01

11.83

Dividend Payout Ratio

5.04%

8.36%

9.75%

11.00%

12.26%

Dividend Yield on Common Stock

0.69%

0.75%

1.00%

1.47%

1.59%