financial statement preparation and analysis, to add covered ratios for liquidity, activity, leverage, profitability and market ratios. for gENERAL MOTORS 2014 AND 2015

mt217_example.xlsx

Sheet1

Category	Two Ratios from Each Category	Ratio	Formula	2015	2014
Liquidity	Current and Quick Ratio	Current	Current Assests/Current Liabilites	2.12	2.01
		Quick	(CA - Inventories)/Current Liabilites	2.02	1.91
Asset Management	Total Assets Turnover, Total Fixed Asset Turnover	Total Assets Turnover,	Sales/Total Assets	0.62	0.65
		Total Fixed Asset Turnover	Sales/Total Fixed Assets	4.68	4.56
Debt Management	Debt to Assets and Debt to Equity	Debt to Assets	Total Liabilities / Total Assests	0.87	0.88
		Debt to Equity	Total Liabilities / Common Stockholders Equity	6.85	7.52
Profitability Ratio	Return on Assets and Return on Equity	Return on Assets	Net Income/Total Assets	3.40%	1.55%
		Return on Equity	Net Income/Common Equity	27.59%	12.45%
Market Ratio	Earnings Per Share and Price to Earnings Ratio	Earnings Per Share	Net Income / Common Shares Outstanding	1.84	0.8
		Price to Earnings Ratio	Market Price of Shares/Earning Per Share	6.9	6.52