Zauner Ornaments

Case: Avery Products
Questions:
1)    Calculate the key financial ratios for Avery Products, Inc., and plot trends in the firm’s ratios against the industry average.
Ratios        A    B    C    Industry Average

Quick Ratio    2.08
    0.97    0.61    1
Current Ratio    4.16
    2.6    1.84    2.7
Inventory Turnover    41.5    66.6    104.34    51.42
Average collection period    33.27    36.29    48.91    32
Fixed-Asset turnover    11.6    10.71    12.39    13
Total-Asset Turnover    3.13    2.57    1.95    2.6
Return on total assets    15.77%    8.40%    3.62%    11.7%
Return on net worth    49.36%    21.59%    7.06%    23.4%
Debt ratio    17.49%
    29.26%    45.70%    50%
Profit-Margin on Sales    5%    3.27%    1.86%    4.5%
Gross Profit Margin    20%    20%    20%    N/A

2) What strengths and weaknesses are revealed by the ratios?
Quick Ratio: The declining quick ratio is hinting towards problems with cash flows and probably higher liabilities.
Current Ratio: Ave ...
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