Some of the December 2008 balance sheet items for an enterprise are shown below. Net income from principal operations for the year was $5.2 million, of which $1.8 million was from current sales.

(1) Accounts Receivable Turnover = Credit Sales Income/Average Balance of Accounts Receivable = (520-180)/[(70+78)/2]=4.59

(2) Interest Coverage Multiple = (Total Profit + Interest Expense)/Interest Expense = 60/8 = 7.5

(3) Total Asset Compensation Ratio = Net Main Operating Income/Average Total Assets = 520/[(430+460)/2]=1.17

(4) Capital conservation ratio=Owner's equity at the end of the year/Owner's equity at the beginning of the year=240/200=120%

Sample report format of questionnaire data analysis 1