prepare a comprehensive report evaluating the financial health of the company based in the ratios and in the final point compare it with the industry average.
after thatsummarizethe firm's overall financial position.
the ratios and the industryaverageare in the attachments.
also the common sizebalancesheet and incomestatement 

evaluating the health of the company based on the ratio analysis
Part 2: Short- term solvency, or liquidity, ratios Current ratio = = = 0.68 times Quick ratio = = = = 0.45 times Cash ratio = = = 0.16 times Long-term solvency, or financial leverage, ratios Total debt ratio = = = = = 0.55 times Debt-equity ratio = = = 1.22 times Equity multiplier = = = 2.22 Times interest earned ratio = = = 15 times Cash coverage ratio = Assets utilization, or turnover, ratios Inventory turnover = = 4.5 times Day’s sales in inventory = = 81 days Receivable turnover = = 5.77 times Days’ sales in receivables = = 63 days Total assets turnover = = 0.75 times Capital intensity = = 1.33 Profitability ratios Profit margin = = 0.168 X 100% = 16.8 % Return on assets ( ROA) = = 0.12 X 100 % = 12.6 % Return on equity ( ROE ) = = 0.28 x 100% = 28% ROE = = = 0.28 Ratios for the year 2010 Short- term solvency, or liquidity, ratios Current ratio = = = 0.93 times Quick ratio = = = = 0.61 times Cash ratio = = = 0.16 times Long-term solvency, or financial leverage, ratios Total debt ratio = = = = = 0.63 times Debt-equity ratio = = = 1.7 times Equity multiplier = = = 2.7 Times interest earned ratio = = = 4.89 times Cash coverage ratio = Assets utilization, or turnover, ratios Inventory turnover = = 3.63times Day’s sales in inventory = =101 days Receivable turnover = = 3.95 times Days’ sales in receivables = = 92 days Total assets turnover = = 0.67 times Capital intensity = = 1.49 Profitability ratios Profit margin = = 0.184 X 100% = 18.4 % Return on assets ( ROA) = = 0.080 X 100 % = 8.01% Return on equity ( ROE ) = = 0.216 x 100% = 21.6% ROE = = = 0.22