Company

Type of Items
Cor.A Cor.B Cor.C
sale 15,000,000 20,000,000 15,000,000
COGS 7,000,000 19,500,000 11,000,000
Income 8,000,000 500,000 4,000,000
Assets 6,000,000 4,000,000 5,000,000
Inventory(Beg.) 500,000 700,000 2,500,000
Inventory(End.) 300,000 500,000 550,000
Profit Margin 53.33% 2.50% 26.67%
Assets Turnover 3 5 3
Return on Assets 133.33% 12.50% 80.00%
Inventory Turnover 18 33 7
Day's Sale in Inventory 21 11 50

53%

Company
Type of Items
Cor.A Cor.B Cor.C
sale 12,000,000 20,000,000 15,000,000
COGS 11,000,000 1,200,000 12,000,000
Income ? ? ?
Assets 6,000,000 4,000,000 5,000,000
Inventory(Beg.) 500,000 750,000 358,000
Inventory(End.) 300,000 550,000 522,000
Profit Margin ? ? ?
Assets Turnover ? ? ?
Return on Assets ? ? ?
Inventory Turnover ? ? ?
Day's Sale in Inventory ? ? ?

Mor(B16 Y4 S2 S1)
Company
Type of Items
Cor.A Cor.B Cor.C
sale 12,000,000 20,000,000 15,000,000
COGS 2,000,000 12,000,000 11,000,000
Income 650,000 500,000 1,000,000
Assets 6,000,000 5,000,000 5,000,000
Inventory(Beg.) 500,000 3,000,000 2,500,000
Inventory(End.) 300,000 4,000,000 550,000
Profit Margin 5.42% 2.50% 6.67%
Assets Turnover 2 4 3
Return on Assets 10.83% 10.00% 20.00%
Inventory Turnover 5 3 7
Day's Sale in Inventory 55 122 18

5479.45205479452 32876.7123287671 30136.9863013699

 Company
Type of Items
Cor.A Cor.B Cor.C
sale 12,000,000 20,000,000 15,000,000
COGS 8,000,000 19,500,000 11,000,000
Income ? ? ?
Assets 6,000,000 4,000,000 5,000,000
Inventory(Beg.) 500,000 700,000 2,500,000
Inventory(End.) 300,000 500,000 550,000
Profit Margin ? ? ?
Assets Turnover ? ? ?
Return on Assets ? ? ?
Inventory Turnover ? ? ?
Day's Sale in Inventory ? ? ?

Company
Type of Items
Cor.A Cor.B Cor.C
sale 12,000,000 20,000,000 15,000,000
COGS 11,000,000 19,400,000 12,000,000
Income ? ? ?
Assets 6,000,000 4,000,000 5,000,000
Inventory(Beg.) 500,000 750,000 358,000
Inventory(End.) 300,000 550,000 522,000
Profit Margin ? ? ?
Assets Turnover ? ? ?
Return on Assets ? ? ?
Inventory Turnover ? ? ?
Day's Sale in Inventory ? ? ?

Company
Type of Items
Cor.A Cor.B Cor.C
sale 12,000,000 20,000,000 15,000,000
COGS 8,000,000 19,500,000 11,000,000
Income 4,000,000 500,000 4,000,000
Assets 6,000,000 4,000,000 5,000,000
Inventory(Beg.) 500,000 700,000 2,500,000
Inventory(End.) 300,000 500,000 550,000
Profit Margin 33.33% 2.50% 26.67%
Assets Turnover 2 5 3
Return on Assets 66.67% 12.50% 80.00%
Inventory Turnover 20 33 7
Day's Sale in Inventory 14 9 18

21917.8082191781 365 53424.657534247 30136.98630137

2
 Company
Type of Items
Cor.A Cor.B Cor.C
sale 15,000,000 12,000,000 20,000,000
COGS 11,000,000 8,000,000 19,500,000
Income 4,000,000 4,000,000 500,000
Assets 5,000,000 6,000,000 4,000,000
Account Receivable(Beg.) 529,000 500,000 750,000
Account Receivable(End.) 542,422 300,000 1,068,000
Profit Margin 26.67% 33.33% 2.50%
Assets Turnover 3 2 5
Return on Assets 80% 66.67% 12.50%
Account Receivable Turnover 28 30 22
Collection Period 13 12 16

12.857064 12 16.362

Company
Type of Items
Cor.A Cor.B Cor.C
sale 20,000,000 12,000,000 15,000,000
COGS 19,500,000 8,000,000 11,000,000
Income 500,000 4,000,000 4,000,000
Assets 4,000,000 6,000,000 5,000,000
Account Receivable(Beg.) 750,000 500,000 529,000
Account Receivable(End.) 1,068,000 300,000 542,422
Profit Margin 2.50% 33.33% 26.67%
Assets Turnover 5 2 3
Return on Assets 12.50% 66.67% 80.00%
Account Receivable Turnover 22 30 28
Collection Period 16 12 13

Company
Type of Items
Cor.A Cor.B Cor.C
sale 17,000,000 18,000,000 15,000,000
COGS 15,000,000 16,000,000 11,000,000
Income 2,000,000 2,000,000 4,000,000
Assets 6,000,000 6,000,000 4,000,000
Account Receivable(Beg.) 600,000 500,000 529,000
Account Receivable(End.) 1,068,000 400,000 700,000
Profit Margin 11.76% 11.11% 26.67%
Assets Turnover 3 3 4
Return on Assets 33.33% 33.33% 100.00%
Account Receivable Turnover 20 40 24
Collection Period 18 9 15
 Company
Type of Items
Cor.A Cor.B Cor.C
sale 20,000,000 12,000,000 15,000,000
COGS 19,500,000 8,000,000 11,000,000
Income ? ? ?
Assets 4,000,000 6,000,000 5,000,000
Account Receivable(Beg.) 750,000 500,000 529,000
Account Receivable(End.) 1,068,000 300,000 542,422
Profit Margin ? ? ?
Assets Turnover ? ? ?
Return on Assets ? ? ?
Account Receivable Turnover ? ? ?
Collection Period ? ? ?
 Company
Type of Items
Cor.A Cor.B
sale 12,000,000 20,000,000
COGS 11,000,000 19,400,000
Income 1,000,000 600,000
Assets 6,000,000 4,000,000
Cash&Cash Equivalent(Beg.) 500,000 750,000
Cash&Cash Equivalent(End.) 4,500,000 550,000
Marketable Securities 250,000 150,000
Current Assets 1,500,000 250,000
Current Liabilities 1,000,000 850,000
Profit Margin 8% 3%
Assets Turnover 2 5
Return on Assets 17% 15%
Cash to current Asset Ratio 3.17 2.80
Cash to current Liabilities Ratio 4.75 0.82
Cash Turnover 4.80 30.77

Company
Type of Items
Cor.A Cor.B
sale 20,000,000 12,000,000
COGS 19,400,000 11,000,000
Income 600,000 1,000,000
Assets 4,000,000 6,000,000
Inventory(Beg.) 750,000 500,000
Inventory(End.) 550,000 300,000
Profit Margin 3.00% 8.33%
Assets Turnover 5 2
Return on Assets 15.00% 16.67%
Inventory Turnover 30 28
Day's Sale in Inventory 12 13
 Company
Type of Items
Cor.A Cor.B
sale 12,000,000 20,000,000
COGS 11,000,000 19,400,000
Income 1,000,000 600,000
Assets 6,000,000 4,000,000
Cash&Cash Equivalent(Beg.) 500,000 750,000
Cash&Cash Equivalent(End.) 4,500,000 550,000
Marketable Securities 250,000 150,000
Current Assets 1,500,000 250,000
Current Liabilities 1,000,000 850,000
Profit Margin 8% 3%
Assets Turnover 2 5
Return on Assets 17% 15%
Cash to current Asset Ratio 3.17 2.80
Cash to current Liabilities Ratio 4.75 0.82
Cash Turnover 4.80 30.77
pany
Company
Type of Items
Cor.C Cor.A Cor.B Cor.C
sale 20,000,000 12,000,000 15,000,0
15,000,000
COGS 19,400,000 11,000,000 12,000,0
12,000,000
Income ? ?
3,000,000
Assets 4,000,000 6,000,000 5,000,0
5,000,000
Inventory(Beg.) 750,000 500,000 358,0
358,000
Inventory(End.) 550,000 300,000 522,0
522,000
Profit Margin ? ?
353,000
Assets Turnover ? ?
460,000 Return on Assets ? ?
2,000,000 Inventory Turnover ? ?
20% Day's to sale in Inventory ? ?
3
60%
1.90
0.44
34.09

pany
Type of Items
Cor.C
15,000,000 sale
12,000,000 COGS
3,000,000 Income
5,000,000 Assets
358,000 Cash&Cash Equivalent(Beg.)
522,000 Cash&Cash Equivalent(End.)
20.00% Marketable Securities
3 Current Assets
60.00% Current Liabilities
27 Profit Margin
13 Assets Turnover
 Return on Assets
Cash to current Asset Ratio
Cash to current Liabilities Ratio
Cash Turnover

pany Company
Type of Items
Cor.C Cor.A
15,000,000 sale 12,000,000
12,000,000 COGS 11,000,000
3,000,000 Income 1,000,000
5,000,000 Assets 6,000,000
358,000 Cash&Cas 500,000
522,000 Cash&Cas 4,500,000
353,000 Marketab 250,000
460,000 Current 1,500,000
2,000,000 Current L 1,000,000
20% Profit M 8%
3 Assets T 2
60% Return o 17%
1.90 Cash to 3.17
0.44 Cash to c 4.75
34.09 Cash Tu 4.80
 Company
Cor.B Cor.C Company
Type of Items
0 12,000,000 15,000,000 Cor.A
0 11,000,000 12,000,000
sale 20,000,000
? ? ?
COGS 19,400,000
0 6,000,000 5,000,000
Income 600,000
0 500,000 358,000
Assets 4,000,000
0 300,000 522,000
Inventory(Beg.) 750,000
? ? ?
Inventory(End.) 550,000
? ? ?
? ? ? Profit Margin 3.00%
? ? ? Assets Turnover 5
? ? ? Return on Assets 15.00%
Inventory Turnover 30
Day's Sale in Inventory 10.35
365
53150.684931507

10.34793814433

Company
Cor.A Cor.B Cor.C
12,000,000 20,000,000 15,000,000
11,000,000 19,400,000 12,000,000
? ? ?
6,000,000 4,000,000 5,000,000
500,000 750,000 358,000
4,500,000 550,000 522,000
250,000 150,000 353,000
1,500,000 250,000 460,000
1,000,000 850,000 2,000,000
? ? ?
? ? ?
 ? ? ?
3 3 2
4.75 0.82 0.44
1.20 7.69 8.52

Company
Cor.B Cor.C
20,000,000 15,000,000
19,400,000 12,000,000
600,000 3,000,000
4,000,000 5,000,000
750,000 358,000
550,000 522,000
150,000 353,000
250,000 460,000
850,000 2,000,000
3% 20%
5 3
15% 60%
2.80 1.90
0.82 0.44
30.77 34.09
 Type of Items
Company
Cor.B Cor.C sale
12,000,000 15,000,000 COGS
11,000,000 12,000,000 Income
1,000,000 3,000,000 Assets
6,000,000 5,000,000 Inventory(Beg.)
500,000 358,000 Inventory(End.)
300,000 522,000
8.33% 20.00%
2 3
16.67% 60.00% Profit Margin
28 27 Assets Turnover
10 16 Return on Assets
365 365 Inventory Turnover
30136.98630137 32876.712328767
Day's Sale in Inventory
9.9545454545455 15.8775

Company
Type of Items
Cor.A
sale 20,000,000
COGS 19,400,000
Income ………………………….
Assets 4,000,000
Inventor 750,000
Inventor 550,000
Profit M………………………….
Assets T………………………….
Return o………………………….
Invento ………………………….
Day's Sa………………………….
 Company

Cor.A Cor.B Cor.C

20,000,000 12,000,000 15,000,000
19,400,000 11,000,000 12,000,000
…………………………. …………………………. ………………………….
4,000,000 6,000,000 5,000,000
750,000 500,000 358,000
550,000 300,000 522,000

…………………………. …………………………. ………………………….

…………………………. …………………………. ………………………….
…………………………. …………………………. ………………………….
…………………………. …………………………. ………………………….

…………………………. …………………………. ………………………….

Company
Cor.B Cor.C
12,000,000 15,000,000
11,000,000 12,000,000
…………………………. ………………………….
6,000,000 5,000,000
500,000 358,000
300,000 522,000
…………………………. ………………………….
…………………………. ………………………….
…………………………. ………………………….
…………………………. ………………………….
…………………………. ………………………….
 Company
Item
A Corp B Corp
.Sale 7,500,000 6,000,000
.Expense 4,400,000 4,500,000
.Net Income 3,100,000 1,500,000
.Assets 4,000,000 2,000,000
.Profit Magin 41% 25%
.Assets Turnover 1.875 3
.Return on Assets 78% 75%
 Item Ending of Year

Current Assets 600,000

Current Liabilities 350,000

Sales 1,500,000

Cost of goods sold 1,200,000

Inventory 250,000

Gross account receivable 110,000

600000

1.71428571428571

Company
C Corp D Corp
15,000,000 9,000,000
13,000,000 3,200,000
2,000,000 5,800,000
3,000,000 4,000,000
13% 64%
5 2.25
67% 145%
Beginning of Year

150,000

100,000

160000
 Company
Type of Items
Cor.A
sale 50,000,000
COGS 39,400,000
Income 10,600,000
Assets 15,000,000
Inventory(Beg.) 900,000
Inventory(End.) 700,000
Profit Margin 21.20%
Assets Turnover 3
Return on Assets 70.67%
Inventory Turnover 49
Day's Sale in Inventory 10.35
365
107945.205479452

6.48477157360406

Company
Type of Items
Cor.A
Sale 50,000,000
COGS 39,400,000
Income ?
Assets 5,000,000
Inventory(Beg.) 900,000
Inventory(End.) 700,000
Profit Margin ?
Assets Turnover ?
Return on Assets ?
Inventory Turnover ?
Day's Sale in Inventory ?
Company
Cor.B Cor.C
22,000,000 25,000,000
10,000,000 22,000,000
12,000,000 3,000,000
18,000,000 14,000,000
400,000 258,000
500,000 422,000
54.55% 12.00%
1 2
66.67% 21.43%
22 65
10 16
365 365
27397.2602739726 60273.9726027397

18.25 7.00136363636364

Company
Cor.B Cor.C
22,000,000 25,000,000
10,000,000 22,000,000
? ?
8,000,000 4,000,000
400,000 258,000
500,000 422,000
? ?
? ?
? ?
? ?
? ?
 Company
Type of Items
Cor.A
sale 35,000,000
COGS 22,200,000
Income 12,800,000
Assets 12,000,000
Inventory(Beg.) 900,000
Inventory(End.) 700,000
Profit Margin 36.57%
Assets Turnover 3
Return on Assets 106.67%
Inventory Turnover 28
Day's Sale in Inventory 11.55
365
60821.9178082192

11.509009009009

Company
Type of Items
Cor.A
Sale 35,000,000
COGS 22,200,000
Income ?
Assets 12,000,000
Inventory(Beg.) 900,000
Inventory(End.) 700,000
Profit Margin ?
Assets Turnover ?
Return on Assets ?
Inventory Turnover ?
Day's Sale in Inventory ?
Company
Cor.B Cor.C
25,000,000 22,000,000
10,000,000 12,000,000
15,000,000 10,000,000
18,000,000 12,000,000
400,000 258,000
500,000 422,000
60.00% 45.45%
1 2
83.33% 83.33%
22 35
18 16
365 365
27397.2602739726 32876.7123287671

18.25 12.8358333333333

Company
Cor.B Cor.C
25,000,000 22,000,000
10,000,000 12,000,000
? ?
18,000,000 12,000,000
400,000 258,000
500,000 422,000
? ?
? ?
? ?
? ?
? ?