Ratio Analysis                                                                  
                             Year 1                            Year 2  Year 2  Year 3  Year 4  Year 5 Industry Profile
Sales Growth n.a. -100.00% 12.57% 16.95% n.a. n.a. 10.40%
   
Percent of Total Assets                                                                  
Accounts Receivable 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 10.70%
Inventory 3.54% 3.79% 4.96% 4.02% 4.22% 4.23% 5.30%
Other Current Assets 19.01% 20.31% 11.94% 8.81% 9.23% 9.25% 40.60%
Total Current Assets 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 56.60%
Long-term Assets 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 43.40%
Total Assets                           100.00%                           100.00% 100.00% 100.00% 100.00% 100.00% 100.00%
   
Current Liabilities 19.79% 15.53% 11.90% 6.85% 2.60% 2.61% 27.60%
Long-term Liabilities 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 25.80%
Total Liabilities 19.79% 15.53% 11.90% 6.85% 2.60% 2.61% 53.40%
Net Worth                           80.21%                           84.47% 88.10% 93.15% 97.40% 97.39% 46.60%
   
Percent of Sales                                                                  
Sales 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%
Gross Margin 69.29% 0.00% 68.01% 68.94% 0.00% 0.00% 0.00%
Selling, General & Administrative Expenses 39.42% 0.00% 35.46% 40.72% 0.00% 0.00% 77.70%
Advertising Expenses 8.50% 0.00% 5.03% 4.30% 0.00% 0.00% 2.00%
Profit Before Interest and Taxes 42.88% 0.00% 45.94% 39.63% 0.00% 0.00% 4.80%
   
Main Ratios                                                                  
Current 5.05 6.44 8.40 14.60 38.46 38.38 1.83
Quick 4.87 6.19 7.98 14.01 36.83 36.75 1.26
Total Debt to Total Assets 19.79% 15.53% 11.90% 6.85% 2.60% 2.61% 53.40%
Pre-tax Return on Net Worth 88.02% -1.46% 61.15% 43.22% -0.21% -0.21% 7.60%
Pre-tax Return on Assets 70.60% -1.23% 53.87% 40.25% -0.21% -0.21% 16.20%
   
Additional Ratios                            Year 1                            Year 2  Year 2  Year 3  Year 4  Year 5  
Net Profit Margin 29.47% 0.00% 31.79% 27.55% 0.00% 0.00% n.a
Return on Equity 61.62% -1.46% 42.80% 30.25% -0.21% -0.21% n.a
   
Activity Ratios                                                                  
Accounts Receivable Turnover 0.00 0.00 0.00 0.00 0.00 0.00 n.a
Collection Days 0 0 0 0 0 0 n.a
Inventory Turnover 8.97 0.00 10.56 8.27 0.00 0.00 n.a
Accounts Payable Turnover 18.35 12.41 12.17 12.17 12.17 12.17 n.a
Payment Days 27 859 24 29 4,072 30 n.a
Total Asset Turnover 1.68 0.00 1.19 1.02 0.00 0.00 n.a
   
Debt Ratios                                                                  
Debt to Net Worth 0.25 0.18 0.14 0.07 0.03 0.03 n.a
Current Liab. to Liab. 1.00 1.00 1.00 1.00 1.00 1.00 n.a
   
Liquidity Ratios                                                                  
Net Working Capital $42,204 $41,596 $73,789 $105,791 $105,567 $105,343 n.a
Interest Coverage 54.38 0.00 89.13 143.87 0.00 0.00 n.a
   
Additional Ratios                                                                  
Assets to Sales 0.60 n.a. 0.84 0.98 n.a. n.a. n.a
Current Debt/Total Assets 20% 16% 12% 7% 3% 3% n.a
Acid Test  4.87 6.19 7.98 14.01 36.83 36.75 n.a
Sales/Net Worth 2.09 0.00 1.35 1.10 0.00 0.00 n.a
Dividend Payout                           0.00                           0.00 0.00 0.00 0.00 0.00 n.a