Gross profit margin=(gross profit/net sale)*100 Net profit margin=(net income/net sales)*100 Return on capital emp= Ebit/Capital emp=sales-cogs-operating expen/ total asset-CL Creditor payment period=(Trade creditor/purchase)*365 Stock turover= COGS/average stock(times) Debt-to-equity=total lia/stockhoder’equity Equity multip=Average total asset/average stockholder’equity 1.CR=CA/CL % = :1 2.Acid test (quick)= Cash+short invest+account recei/CL %= :1 3.Account recei=Net credit sales/average AR (times=days) 4.Iventory=COGS/average inventory (times=days) 5.Profit margin=NI/NS % 6.Asset turover=NS/average total asset (times) 7.Returm on asset=NI/average total asset % 8.Return on common stock=NI-prefer dividend/average common stock % 9.EPS=NI-prefer dividend/weight average comon share outsta $ 10.Price-earnings=Per share of stock/erning per share (times) 11.Payout=Cash dividend/NI % 12.Debt to asset= Debt/asset % 13.Times interest=income before income taxes and inter/interest expense (times) The ending retained earnings increased 38.6%. As indicated earlier, the company retained a significant portion of net income to finance additional plant facilities. Changes suggest that the company expanded its asset base during 2013 and financed this expansion primarily by retaining income rather than assuming additional long-term debt. Overall, gross profit and net icome were up subtantially. GP increased…and NI….. Cty’s profit trend appears favorable. CTY is choosing to finance its growth through retention of earnings rather than through issuing additional debt. CTY appears to be a profitable enterprise that is becoming even more successful.