Exhibit F:15-8 Using Ratios in Financial Statement Analysis

Working Capital

\

Cash ratio \n

\

Acid-test Ratio \n

Current ratio

Inventory \n turnover

Days' sales in \n inventory

Gross profit percentage

Accounts receivable \n turnover ratio

Days' sales in receivables

Debt ratio

Debt to equity ratio

Times-interest-earned ratio

Profit margin \n ratio

Rate of return on \n total assets

Asset turnover \n ratio

Rate of return on common stockholders \n equity

Earnings per share

Price/earnings \n ratio

Dividend yield

Dividend payout