Return on Equity (roe) = Net Income / Shareholders’ Equity Net income = 200, Shareholders’ Equity = 1140

1. 
   Return on Equity (ROE) = Net Income / Shareholders’ Equity
   

Net income = 200, Shareholders’ Equity = 1140
Roe = 200/1140=>0.175

2. 
   Return on Assets (ROA) = Net Income / Total Assets
   

Net income = 200, Total Assets = 1940
ROA = 200/1940 =>0.103

3. 
   Gross Profit Margin = Gross Profit / Revenue
   

Gross Profit = 830, Revenue = 2650
830/2650 = 0.31

4. 
   Operating Profit Margin = Operating Income / Revenue
   

Operating Income = 285, Revenue = 2650
285/2650 = 0.107

5. 
   Current Ratio = Current Assets / Current Liabilities
   

Current Assets = 940, Current Liabilities = 610
940/610=1.54

6. 
   Quick Ratio = (Current Assets - Inventory) / Current Liabilities
   

Current Assets = 940, Inventory = 200, Current Liabilities=610
(940-200)/610 = 1.21

7. 
   Debt Ratio = Total Liabilities / Total Assets
   

Total Liabilities = 830, Total Assets = 1940
830/1940=0.43

8. 
   Net Profit Margin = Net Income / Revenue
   

Net income = 200,Revenue=2650
200/2650=0.075

9. 
   Average Age of Inventory = (Beginning Inventory + Ending Inventory) / 2 / Cost of Goods Sold per day
   

Cost of Goods Sold per day = Cost of Goods Sold /365 = 1820/365 = 5
200/5=40

10. 
    Inventory Turnover = Cost of Goods Sold / Average Inventory
    

Cost of Goods Sold=1820, Avarage inventory = 200
1820/200=9.1

11. 
    Average Collection Period = Accounts Receivable / (Annual Credit Sales / 365)
    

Accounts Receivable = 320
Annual Credit Sales = 2650
320/(2650/365) = 44