Balance sheets

1990 %
Assets
1 Cash 4 0.3%
2 Receivable 876 59.4%
3 Inventory 173 11.7%
4 Current assets (1+2+3+4) 1,053 71.4%
5 Plant and equipments 410 27.8%
6 - Accumulated depreciation -93 -6.3%
7 Other assets and deferred charges 9 0.6%
8 Other non operating assets 95 6.4%
9 Fixed assets (5-6+7+8) 421 28.6%
10 Total assets (9+4) 1,474 100.0%

Liabilities and stockholders' equity

11 Accounts payable 425 28.8%
12 Others operating debts 117 7.9%
13 Short term financial debts 368 25.0%
14 Current liabilities (11+12+13) 910 61.7%
15 Long term financial debts 149 10.1%
16 Total liabilities (14+15) 1,059 71.8%
17 Capital stock 250 17.0%
18 Retained earnings 71 4.8%
19 Net income 94 6.4%
20 Equity (17+18+19) 415 28.2%
21 Total liabilities and stockholders' equity (20+16) 1,474 100.0%

Income statements
1990 %

23 Revenues 1,860 100.0%

24 Cost of materials, wip e finished goods 978 52.6%
25 Cost of manufacturing labour 235 12.6%
26 Manufacturing expenses 190 10.2%
27 Depreciation 38 2.0%
28 Cost of goods sold (24+25+26+27) 1,441 77.5%
29 Gross profit (23-28) 419 22.5%
30 Selling expenses 90 4.8%
31 General and administrative expenses 65 3.5%
32 Operating income (29-30-31) EBIT 264 14.2%
33 Interest income 7 0.4%
34 EBIET (32+33) 271 14.6%
35 -Interest expenses -138 -7.4%
36 EBET (34-35) 133 7.2%
37 Extraordinary items 24 1.3%
38 Income before taxes (36+37) 157 8.5%
39 Tax expense -63 -3.4%
40 Net income (38-39) 94 5.1%
We found that it is very intersting that the company has 59,4% of its total assets as of operations of course
recievables (which is quite dangerous) might differ according the industry
of its total assets as of operations of course

Same goes for accounts payable and short financial debts counting
to be around 53,8% from the companies entire total liabilities

Liquidity Measures 1990

Net Working Capital CA-CL $ 143.00
Current Ratio CA/CL 1.2
Quick Ratio CA-Inventory/CL 1.0

Profitability measures PERCENTAGE

EBIT Margin EBIT/Sales 13.9
ROS Net Income / Sales 0.1
RONA Net income / Fixed Assets 0.2

Turnover-Efficiency measures IN DAYS

Day's Sales in inventory Inventory/COGS*365 43.8

Day's Sales in payable Account Payable / COGS*3 107.7
Day's Sales In Recievable Account Recievable/Sales* 83.4
assets as of operations of course