Everyday
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Information
국립세종도서관 http://sejong.nl.go.kr/html/c2/c215.jsp?menuId=O220&upperMenuId=O200
AICPA Journal of Accountancy https://www.journalofaccountancy.com/
ARCHIVE http://archive.org
Hoopla https://www.hoopladigital.com
경기도 평생교육진흥원 https://www.gseek.kr
뉴욕한국문화원 도서관 http://library.koreanculture.org/
리브로피아 http://info.libropia.co.kr:81/
OECD Library https://www.oecd-ilibrary.org
Education
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Messenger
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Transcript
학사지원시스템 http://www.yonsei.ac.kr/sc/support/certificate1.jsp
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미국생활
Illinois Tollway https://www.illinoistollway.com/tolling-information/about-ipass
Megatel Korea http://www.gomegatel.co.kr
해외여행
알라스카 http://www.alaskakim.com/
몬트리올 https://travelra.blog.me/220406727802
Work
고속버스통합예매 https://www.kobus.co.kr
코레일승차권예매 http://www.letskorail.com/ebizprd/EbizPrdTicketpr21100W_pr21110.do
원격근무 https://www.gvpn.go.kr
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맞춤형 복지 https://www.gwp.or.kr
공직자 재산신고 http://www.peti.go.kr
연말정산 https://hometax.go.kr
Entertainment
http://newwwwwwwwwwwwwwwwwwwww.com/
Ratios
|
Definitions
|
20x5
|
20x6
|
Industry(a)
|
Ind.
|
Trend
|
Overall
|
LIQUIDITY
| |||||||
Net working capital
|
Current assets - current liabilities
|
$60,000
|
$64,600
|
$56,000
|
good
|
improving
|
good
|
Current Ratio
|
Current assets/current liabilities
|
2.2
|
2.17
|
2.05
|
OK
|
deteriorated
|
OK
|
Quick (Acid-test) Ratio
|
(Cash + marketable securities + accts rec) /current liab
|
1.3
|
1.26
|
1.11
|
OK
|
deteriorated
|
OK
|
Cash Ratio
|
Cash/current liabilities
|
0.7
|
0.4
|
N/A
|
N/A
|
deteriorated
|
poor
|
Cash burn rate
|
Current assets/average daily operating expenses
|
508 days
|
742 days
|
N/A
|
N/A
|
improving
|
OK
|
ASSET UTILIZATION
| |||||||
Accounts receivable turnover
|
Net credit sales/average accounts receivable
|
8.16
|
4.57
|
5.5
|
OK
|
deteriorated
|
poor
|
Average collection Period
|
365 days/accounts receivable turnover (days)
|
44.7
|
79.9
|
66.4
|
OK
|
deteriorated
|
poor
|
Inventory turnover
|
Cost of goods sold/average inventory
|
1.26
|
1.05
|
1.2
|
OK
|
deteriorated
|
poor
|
Average age of inventory
|
365 days/inventory turnover (days)
|
289.7
|
347.6
|
N/A
|
N/A
|
deteriorated
|
poor
|
Operating cycle
|
Avg collection period + average age of inventory (days)
|
334.4
|
427.5
|
N/A
|
N/A
|
deteriorated
|
poor
|
Cash conversion cycle
|
Operating cycle - average payable period (days)
|
25.1
|
43.3
|
N/A
|
N/A
|
deteriorated
|
poor
|
Total asset turnover
|
Net sales/average total assets
|
0.53
|
0.381
|
0.44
|
OK
|
deteriorated
|
poor
|
SOLVENCY
| |||||||
Debt ratio
|
Total liabilities/total assets
|
0.63
|
0.62
|
N/A
|
N/A
|
OK
|
OK
|
Debt-equity ratio
|
Total liabilities/stockholders' equity
|
1.67
|
1.6
|
1.3
|
poor
|
deteriorated
|
poor
|
Times interest Earned
|
Income before int and taxes/ int expense (times)
|
11
|
9
|
10
|
OK
|
deteriorated
|
poor
|
Cash coverage Ratio
|
EBITD/interest (times)
|
11.5
|
10.5
|
N/A
|
N/A
|
deteriorated
|
poor
|
Free cash flow (FCF)
|
Cash flow from ops - cash used to purchase fixed assets- cash dividends
|
$5,000
|
($5,000)
|
N/A
|
N/A
|
N/A
|
poor
|
PROFITABILITY
| |||||||
Gross profit margin
|
Gross profit/net sales
|
0.41
|
0.38
|
0.48
|
poor
|
deteriorated
|
poor
|
Profit margin
|
Net income/net sales
|
0.12
|
0.12
|
0.15
|
poor
|
OK
|
poor
|
Return on total assets (ROA)
|
Net income/average total assets
|
0.0623
|
0.0457
|
0.1
|
poor
|
deteriorated
|
poor
|
Return on equity (ROE)
|
Earnings available to common stockholders/
|
0.17
|
0.1203
|
0.27
|
poor
|
deteriorated
|
poor
|
avg stockholders' equity
| |||||||
MARKET VALUE
| |||||||
Earnings per share (EPS)
|
(Net income - pref divs)/ common shares outstanding
|
$2.67
|
$2.13
|
4.51
|
poor
|
deteriorated
|
poor
|
Price/earnings (P/E) Ratio
|
Market price per share/EPS
|
8.24
|
9.39
|
7.12
|
OK
|
deteriorated
|
poor
|
Book value per share
|
(Total stkhlders' eq - pref stock)/ com shares outstanding
|
$16.67
|
$18.8
|
N/A
|
N/A
|
improving
|
improving
|
Price/book value Ratio
|
Market price per share/book value per share
|
1.32
|
1.06
|
N/A
|
N/A
|
improving
|
good
|
Market value added (MVA)
|
Market value of the firm’s stock
| ||||||
- equity capital supplied by shareholders
|
$24,000
|
$5,500
|
N/A
|
N/A
|
deteriorated
|
poor
| |
Dividend yield
|
Dividends per share/market price per share
| ||||||
Dividend payout
|
Dividends per share/EPS
| ||||||
RMA. Industry average https://www.rmahq.org
