| Raul Burgueno |
| SOLVENCY MEASURE | | | | | METHOD OF COMPUTATION | | | | | | | ANSWER 2015 | | Industry average |
| WORKING CAPITAL | | | | | CURENT ASSETS – CURRENT LIABILITIES | | | | | $9,683–$5,312 | | | $ 4,371.00 |
| CURRENT RATIO | | | | | CURRENT ASSETS/CURRENT LIABILITIES | | | | | $9,683/$5,312 | | | 1.8 | | 0.52 |
| QUICK RATIO | | | | | QUICK ASSETS | | | | | ($9683-$522-$330) | | $ 8,831.00 |
| | | | | | CURRENT LIABILITIES | | | | | $ 5,312.00 | | $ 5,312.00 | 1.7 | | 1.7 |
| ACCOUNT RECEIVABLE TURNOVER | | | | | NET SALES | | | | | $45,567 | | $45,567 |
| | | | | | AVERAGE ACCOUNT RECEIVABLE | | | | | ($5460+$5044)/2 | | $ 5,252.00 | 8.7 | | 8.74 |
| NUMBER OF DAYS SALES IN RECEIVABLES | | | | | AVERAGE ACCOUNT RECEIVABLE | | | | | ($5460+$5044)/2 | | $ 5,252.00 |
| | | | | | AVERAGE DAILY SALES | | | | | ($45567/365) | | $ 124.84 | 42.1 |
| INVENTORY TURNOVER | TURNOVER | | | | COST OF GOODS SOLD | | | | | ($16555+$8011+$2622) | | $ 27,188.00 |
| | | | | | AVERAGE INVENTORY | | | | | ($463+$457)/2 | | $ 460.00 | 59 | | 72 |
| NUMBER OF DAYS SALES IN INVENTORY | | | | | AVERAGE INVENTORY | | | | | ($463+$457)/2 | | $ 460.00 |
| | | | | | AVERAGE DAILY COST OF GOODS SOLD | | | | | $27188/365 | | $ 74.49 | 6.2 |
| RATIO OF FIXED ASSETS TO LONGTERM LIABILITIES | | | | | FIXED ASSETS | | | | | $19,550 | | $19,550 |
| | | | | | LONG TERM LIABILITIES | | | | | ($4736+$7745) | | $ 12,481.00 | 1.6 | | 2.4 |
| RATIO OF LIABILITIES TO STOCKHOLDER'S EQUITY | | | | | TOTAL LIABILITIES | | | | | ($5312+$4736+$7745) | | $ 17,793.00 |
| | | | | | TOTAL STOCKHOLDER'S EQUITY | | | | | 15277.00 | | $ 15,277.00 | 1.2 |
| NUMBER OF TIMES INTEREST CHARGES ARE EARNED | | | | | INCOME TAX+INTEREST EXPENSE | | | | | $1192+$160 | | $ 1,352.00 |
| | | | | | INTEREST EXPENSE | | | | | $ 160.00 | | $ 160.00 | 8.5 |
| RATIO OF NET SALES TO ASSETS | | | | | NET SALES | | | | | 45567.00 | | $45,567 |
| | | | | | AVERAGE TOTAL ASSETS - LONG TERM INVESTMENTS | | | | | ($33070+$33567)/2-$15277 | | 18,041.50 | 2.50 |
| RATE EARNED ON TOTAL ASSETS | | | | | NET INCOME+INTEREST EXPENSE | | | | | $2097+$160 | | $ 2,257.00 |
| | | | | | AVERAGE TOTAL ASSETS | | | | | ($33070+$33567)/2 | | 33318.50 | 0.1 |
| RATE EARNED ON STOCKHOLDER'S EQUITY | | | | | NET INCOME | | | | | $ 2,097.00 | | $ 2,097.00 |
| | | | | | AVERAGE TOTAL STOCKHOLDER'S EQUITY | | | | | ($15277+$17398)/2 | | $ 16,337.50 | $ 0.13 |
| RATE EARNED ON COMMON STOCKHOLDER'S EQUITY | | | | | NET INCOME-PREFERRED DIVIDENDS | | | | | $2097-$179.216 | | $ 1,917.78 |
| | | | | | AVERAGE COMMON STOCKHOLDER'S EQUITY | | | | | ($32+$32)/2 | | $32 | 59.9 |
| EARNINGS PER SHARE ON COMMON STOCK | | | | | NET INCOME-PREFERRED DIVIDENDS | | | | | $2097-179.216 | | $1,918 |
| | | | | | SHARES OF COMMON STOCK OUTSTANDING | | | | | 318-36.8 | | 281.2 | $6.82 |
| PRICE EARNING RATIO | | | | | MARKET PRICE PER SHARE OF COMMON STOCK | | | | | $6.82 |
| | | | | | EARNINGS PER SHARE OF COMMON STOCK | | | | | $6.82 | | | 1 |
| DIVIDEND PER SHARE | | | | | DIVIDENDS ON COMMON STOCK | | | | | $187 | | $187 |
| | | | | | SHARES OF COMMON STOCK OUTSTANDING | | | | | 318-36.8 | | 281.2 | $0.67 |
| DIVIDEND YIELD | | | | | DIVIDENDS PER SHARE OF COMMON STOCK | | | | | $1 |
| | | | | | MARKET PRICE PER SHARE OF COMMON STOCK | | | | | $6.82 | | | 0.15 |
adrian77
fedex_ratios.xlsx
