Abstract
This paper explains that Ratio Analysis is an early warning indicator that enables the business owner and manager to spot trends in a business and to compare its performance and condition with the average performance of similar businesses in the same industry. The author relates that Ratio Analysis is done by comparing the specific company's ratios with the average of similar businesses and comparing the business's own ratios for several successive years, watching especially for any unfavorable trends that may be starting. The paper states that the current ratio measures the ability of the firm to pay is current bills, while still allowing for a safety margin above the required amount needed to pay current obligations.

Table of Contents
Liquidity Ratios
Current Ratio
Quick Ratio
Net Working Capital
Activity Ratios
Days Sales Outstanding
Average Payment Period
Fixed Assets Turnover
Total Asset Turnover
Inventory Turnover
Debt Ratios
Debt Ratio
Debt to Equity Ratio
Times Interest Earned
Fixed Payment Coverage Ratio
Profitability Ratios
Gross Profit Margin
Operating Profit Margin
Net Profit Margin
Return on Investment
Return on Equity
Earnings per Share

From the Paper
"The ROI is determined by multiplying the Total Asset turnover by the Net Profit Margin. The figure is meaningful because it shows how well a company uses its assets to generate profits,. The basic formula is as follows:
ROI = Total Asset Turnover x Net Profit Margin
The DuPont method allows the firm to break down its return on investment into a profit on sales component and an asset efficiency component. Typically, a firm with a low net profit margin would have a total asset turnover. The relationship between the net profit margin and Total Asset turnover is largely dependent on the industry the firm operates."

Tags:comparison, warning, trends, average, measure

Abstract
The paper relates that California passed the first state-based mandatory nurse:patient ratio based staffing policy for RNs in 1999 that was implemented through a phased in approach in 2004 and 2005. This paper highlights the policy on a global level, documenting the issues surrounding policy, historical background on the issue, stakeholders, why this is such a critical issue, and how nurses can play an active role in seeing this policy is adopted by all states in the union. Current research is cited.

Tags:nursing, ratios, policy

Abstract
In this article, the writer examines Target and Wal-Mart stores' financial performance. Specifically, the writer examines each company's operating profitability; SA utilization; risk management strategies and risk factors. This paper also calculates six financial ratios and compares and contrasts them between these two retail giants.

From the Paper
"Shareholders and managers often measure the performance of the company by a ratio of net income to total assets. All things being equal management and shareholders would prefer a higher return on assets A high return on assets does not always mean that the company is operating as efficiently as possible but it is a good indication of the efficiency with which the company's assets are being utilized by management. According to the Yahoo Finance website Target Stores return on assets is ..."

Tags:Ratio analysis, fiscal year, Target, Wal-Mart, department stores, operating profitability, asset utilization, risk management, efficiency ratios, return on assets, current ratio, debt, equity, leverage, annual report

Abstract
The paper discusses a comparison between ten important companies, taken from different fields of activities. The comparison tool represents various financial-accounting ratios that would be best highlighted in quantitative terms, as well as the specific characteristics and performance of the company. The paper notes that the comparison is based on financial and accounting ratios as the stakeholders in these companies need to be informed at all times about their investments.

Outline:
Introduction
Retailer Industry : Home Depot vs. Sears
Beer Industry
Computer Industry
Healthcare Johnson and Johnson
Books Industry
Conclusion

From the Paper
"For example, a retailer conducts business in collaboration with a multitude of other types of enterprises, among which we can mention - logistics companies, manufacturers, shipment companies, and so on. If the retailer has a negative performance, or even worse goes bankrupt, it can influence in an unwanted manner the other corporations it does business with. The companies, which represent the subject of our analysis, are to be presented in a pair of two, and have different characteristics and attributes. "

Tags:liquidity, profitability, financial, current, liabilties.leverage, rate

Abstract
This paper explains that investors can evaluate the desirability of investing in United Parcel Service (UPS) and Federal Express Corporation (FedEx) by examining their financial statements, such as the cash flow statements and the annual reports, which these publicly traded companies are required to file with the Securities and Exchange Commission (SEC). The author points out, when evaluating cash flow statements, it becomes apparent that many internal events affect the cash flow position of the organization such as an increase of expenses rising in comparison to the previous year in gas prices. The paper relates that analysis ratios, such as Current Ratio, Return on Sales, Earnings per Share (EPS), Debt Ratio, and Price to Earnings (PE) Ratio, are helpful in determining a company's solvency, liquidity and profitability; both companies are liquid and solvent because both companies' current assets (cash, accounts receivable, inventory and short-term investments) outweigh their short-term liabilities. Chart.

Table of Contents
The Cash Flow Statement - UPS
Cash Flow Statement - FedEx
Internal Events - UPS
Internal Events - FedEx
Revenue and Net Income
Financial Analysis Ratios
Discussion

From the Paper
"The Income Statements generated by these organizations also help any outsider gain insight into these organizations' revenue and net income statistics. United Parcel Service Inc. conducts its financial statements through a calendar year, starting on January 1 and ending on December 31. Over the last couple of years, the company's revenue has increased by $5.31 billion. December 31, 2002, finished with an amount of $31,272,000,000 in total revenue, followed by $33,485,000,000 on December 31, 2003. The most recent revenue is of $36,582,000,000 for the end of last year, December 31, 2004. It would be extremely welcoming for UPS to maintain all of its revenue; however, there are other expenses and costs that the organization must pay accordingly, which leads to the anticipated number of Net Income. UPS' Net Income continues to grow along with its revenue. On the December 31, 2002, UPS' books show a net income of $3,182,000,000."

Tags:sec, fiscal-year, solvency, liquidity, profitability

Abstract
This paper presents a brief financial analysis of the Exxon Mobil Corporation, which ranks second on Fortune 500's list of America's largest corporations. The paper specifically conducts a ratio analysis and trend analysis for Exxon Mobil in order to analyze statistics for a given period and to provide insight into the company's long-term financial situation.

Outline:
Current Ratio
Quick (Acid-Test) Ratio
Inventory Turnover
Average Collection Period
Total Asset Turnover
Debt to Equity Ratio
Net Profit Margin
Price to Earnings Ratio

From the Paper
"Inventory Turnover is an important ratio that reveals the number of times the average inventory is completely swapped-out, with a higher number indicating better efficiency at moving product. It is calculated by dividing cost of goods sold by average inventory (beginning + ending inventory divided by 2). Exxon Mobil reported, in millions, $284,334 and $281,658 for cost of goods sold; as well as 9404 and 10018 in average inventory, respectively, for the years 2005 and 2006.
"The resulting ratios are 30.24 for 2005 and 28.12 for 2006. This indicates a decrease in the rate of inventory turnover, but may not by itself indicate any particular problems; since many external factors may influence this ratio."

Tags:inventory, product, turnover, profit, margin, earnings

Abstract
This project is an examination of the recent historic operating ratios of a company and the question concerning its proposed acquisition of a new plant.

From the Paper
"Current Financial Analysis is based on the material presented in the supplied financial statements. The ratios are computed in conventional industry format. This is the basis for the formats used. The first is the University of Washington and the second Investopedia, a Forbes subsidiary. Historic Financial Ratios are based on the three-year period ended December."

Tags:Ratio analysis Debt utilization, current ratio, quick ration, asst turnover, ROA, ROE, Leverage, leasing

Abstract
This paper uses four types of financial ratios---leverage ratios, liquidity ratios, efficiency ratios and profitability ratios---to summarize large quantities of financial data from Blockbuster Inc. (BBI) and Netflix Inc. (NFLX) and to compare their performances. The author points out that, because Blockbuster Inc. carries the heavy weight of debt, if Blockbuster loses market share and revenues are spread thinner, they will have a hard time repaying that debt. The paper states that current trends in this industry are in Netflix's favor because more and more people are opting not to drive to their local video store but rather have several selections mailed to them at once; however, both companies are challenged by companies that sell movie downloads. Many tables.

Table of Contents
Leverage Ratios
Total Debt Ratio (Debt to Assets) = Total Liabilities / Total Assets
Liquidity Ratios
Current Ratio = Current Assets / Current Liabilities
Quick Ratio = Cash + Marketable Securities + Receivables / Current Liabilities
Net Working Capital to Total Assets Ratio
Efficiency Ratios
Asset Turnover Ratio = Sales / Average Total Assets
Profitability Ratios
Net Profit Margin = Net Income / Sales
Operating Profit Margin = Net Income + Interest / Sales
Return on Equity = Net Income / Average Equity
Conclusion

From the Paper
"In liquidity ratios there is a major focus on current assets. Efficiency ratios judge how effectively the company is using them. The asset turnover ratio shows how hard the companies' assets are working for them or against them. [Table: Yearly Asset Turnover Ratio] Blockbuster as expected has a steadily increasing Asset Turnover Ratio as their assets are older and more depreciated. Netflix and their assets are young compared to that of Blockbusters' and is evident in their highly erratic ratios. You can see spurts of growth between each year. Their numbers are greater in response to having less overall total assets than Blockbuster and their thousands of stores possess."

Tags:leverage, liquidity, efficiency, profitability, virtual

Abstract
This paper explains that financial analysis of companies plays a vital role in the investment community. The author points out that ratios are a key part of this analytical processes, often revealing numerous aspects of a corporation's inner workings. The paper describes and uses eight key ratios to analyze Exxon Mobil and Chevron companies: current ratio, quick ratio, inventory turnover ratio, average collection period, total asset turnover, debt-to-equity, net profit and price-to-earnings ratio. The author reports that Exxon Mobil fared better on five of these measurement while Chevron only fared better on two. The paper concludes that, if an investor were to consider buying stock in the oil industry, based purely on past financial statements, Exxon Mobil may be the better choice. The paper includes tables.

Table of Contents:
Exxon Mobil and Chevron - Financial Data
Current Ratio
Quick (Acid-Test) Ratio
Inventory Turnover
Average Collection Period
Total Asset Turnover
Debt to Equity Ratio
Net Profit Margin
Price to Earnings Ratio
Conclusion

From the Paper
"One of the more important ratios, net profit margin, is an overall indicator of the profitability of a company. It is determined by taking net profit after taxes and dividing by sales. Exxon Mobil reported, in millions, $36,130 and $39,500 for net profit after taxes; and $358,955 and $365,467 in sales for the years 2005 and 2006, respectively. When calculated, the net profit margin was 10.1% for 2005 and 10.8% for 2006. This represents an overall increase in the efficiency of management and indicates that over a one-year period that Exxon Mobil has become more profitable."

Tags:debt, equity, problems, turnover, investors

Abstract
This paper provides a financial analysis of Bank of America. It reviews the company's performance over the last seven years and provides an overview of balance sheets and income statements. In addition, the paper discusses Bank of America's financial ratio analysis. It then examines their current activities and provides a review of future expectations. The paper contains several financial tables.

Table of Contents:
Summary
Current Activities
Bank of America Challenges and Expectations
Ratio and Variance Analysis
Summary

From the Paper
"For Bank of America, the challenges are first to keep the strong growth Retail banking and Card Services moving forward, including working to ensure the integration of the Fleet acquisition is completed and contributes to growth in market share in key global locations including the U.K. The effects of the company's growth-by-acquisitions strategy can be seen throughout the financial analyses provided here, including the impact on revenues and debt. The Global Wealth and Investment Management Business Group, by far the most under-performing of all Bank of America groups, is most likely going to see selective and highly targeted acquisitions in nations that bank of America sees potential to grow this Business Groups' performance. Global Corporate and Investment Banking will seek to compete for effectively with its Business Lending Segment, and look to bolster Capital Markets and Advisory Services, which is considered 2nd tier by many investment analysts. Clearly Bank of America will be challenged to grow their earnings beyond Retail Banking and Card Services in the near-term."

Tags:income, balance sheet, statement