{"text_format":"3","workbook":"xls","n_sheets":11,"sheets":["Instructions","Balance Sheet","Income Statement","Schedule A (SGA) Expenses","Share Capital","Ratio Definitions","Calc Sheet","Balance Sheet Ratios","Earnings Statement Ratios","Combined Ratios","Value Ratios"],"not_rendered":{"images":27,"external_links":1,"defined_names":5,"comments":2},"read":"whole","date_system":"1900","formulas":"cached_only"}

{"sheet":"Instructions","index":0,"n_rows":60,"n_cols":9,"rows_kept":60,"flags":["formulas_cached_only"]}
{"$rows_empty":7}
[null,"INSTRUCTIONS"]
[null,"To use this work book you first enter data from your company's financial documents into the appropriate worksheets.  That's it!"]
[null,"Enter data only in the YELLOW cells."]
[null,"Balance Sheet data goes into the balance sheet worksheet.  Likewise for Income Statement, SG&A, and Share Capital Information."]
[]
[null,"Ratio Master automatically creates four pre-formatted, printable reports - one for each of the ratio categories."]
[null,"Each report page has been formatted for printing on your corporate letterhead."]
[]
[null,"We sincerely hope you find this product useful.  We look forward to receiving your registration fee."]
[null,"We are confident you will find the full-function version of this product, and the accompanying manual, a significant assistance."]
[]
[]
[null,null,"Ratio Master is distributed as SHAREWARE."]
[null,null,"If you find this speadsheet helpful in any way, you are expected to REGISTER it."]
[null,null,"We know it's tempting to ignore this requirement because we provided access to you before you paid for it."]
[null,null,"However, we did so because we believe most people are fundamentally honest and will do the right thing if encouraged."]
[]
[null,null,"This DEMONSTRATION version of Ratio Master includes only a few functional ratios on each of the report pages."]
[]
[null,null,"Immediately upon receipt of your registration fee, we will send you a copy via email in which all ratios are functional."]
[null,null,"And, we will include a valuable, helpful, and comprehensive e-document entitled \"Interpreting Financial Statements\"."]
[null,null,"This e-document includes detailed information and examples for each of the financial analysis ratios."]
[]
[null,null,"Please send US$20 to the following address and include your comments or suggestions.  Please include your email address."]
[null,null,"Canadian registrants may send CDN$20 as a matter of convenience."]
[]
[null,null,"We do not trade in email addresses or any other client data.  Your privacy will be respected."]
[]
[null,null,"Ratio Master"]
[null,null,"SLG The StockLogic Group, Inc."]
[null,null,"401 Treebank Road East"]
[null,null,"Victoria, B.C. Canada  V9A 4H5"]
[]
[null,null,"email : ","slginfo@stocklogic.com",{"$nulls":3},"web : ","http://www.stocklogic.com"]
[]
[]
[null,"This workbook includes "]
[1,"This instruction manual"]
[2,"Four data entry pages"]
[null,null,"Balance Sheet data entry page"]
[null,null,"Income Statement data entry page"]
[null,null,"Sales, General, and Administration Detailed Expenses data entry page"]
[null,null,"Share Capital data entry page"]
[3,"Ratio definitions page"]
[4,"A calculation sheet for system use only (a bit redundant but the safest alternative in open development)"]
[5,"Ratio analysis REPORT pages"]
[null,null,"Balance Sheet Ratios"]
[null,null,"Earnings Statement Ratios"]
[null,null,"Combined Ratios"]
[null,null,"Value Ratios"]
[]
[]
[null," - end of page -"]

{"sheet":"Balance Sheet","index":1,"n_rows":78,"n_cols":10,"rows_kept":78,"flags":["formulas_cached_only"]}
["BALANCE SHEET",null,null,"Enter data in the YELLOW cells only."]
[]
["ASSETS"]
[]
["Current Assets"]
[null,"Cash and Bank Balances"]
[null,"Marketable Securities"]
[null,"Accounts Receivable (less doubtful accounts)"]
[null,"Inventories of Merchandise (valued at the lower of cost or market)"]
[null,"Prepaid Expenses"]
[null,"Other Current Assets"]
[]
[null,"Total Current Assets",{"$nulls":7},{"v":0,"d":"$0.00"}]
[]
["Miscellaneous Assets"]
[null,"Total Miscellaneous Assets"]
[]
["Fixed Assets (at cost)"]
[null,"Buildings"]
[null,"Equipment"]
[{"$nulls":8},{"v":0,"d":"$0.00"}]
[null,"Accumulated Depreciation"]
[{"$nulls":9},{"v":0,"d":"$0.00"}]
[null,"Land"]
[]
["Deferred Charges (unamortized expenses)"]
[]
["Intangible Asset"]
[null,"Goodwill"]
[null,"Intellectual Property (trademark, logo, etc.)"]
[{"$nulls":9},{"v":0,"d":"$0.00"}]
[]
[]
["TOTAL ASSETS",{"$nulls":8},{"v":0,"d":"$0.00"}]
[]
[]
["LIABILITIES"]
[]
["Current Liabilities"]
[null,"Bank Advances"]
[null,"Other Current Payables (short-term debt)"]
[{"$nulls":8},{"v":0,"d":"$0.00"}]
[null,"Accounts Payable"]
[null,"Dividends Payable"]
[null,"Income Taxes Payable"]
[{"$nulls":8},{"v":0,"d":"$0.00"}]
[null,"Total Current Liabilities",{"$nulls":7},{"v":0,"d":"$0.00"}]
[]
["Deferred Income Taxes"]
[]
["Minority Interest in Subsidiary Companies"]
[]
["Total Long Term Debt"]
[]
[]
["TOTAL LIABILITIES",{"$nulls":8},{"v":0,"d":"$0.00"}]
[]
[]
["SHAREHOLDER'S EQUITY"]
[]
["Capital Stock"]
[null,"Preferred"]
[null,"Common"]
[]
["Contributed Surplus"]
[]
["Retained Earnings"]
[]
["Foreign Exchange Adjustment"]
[]
[]
["TOTAL SHAREHOLDER'S EQUITY",{"$nulls":8},{"v":0,"d":"$0.00"}]
[]
[]
["TOTAL LIABILITIES + SHAREHOLDER'S EQUITY",{"$nulls":8},{"v":0,"d":"$0.00"}]
[]
[]
["Out of balance by",null,{"v":0,"d":"$0.00"}]

{"sheet":"Income Statement","index":2,"n_rows":73,"n_cols":10,"rows_kept":73,"flags":["formulas_cached_only"]}
["STATEMENT OF INCOME AND RETAINED EARNINGS",{"$nulls":5},"Enter data in the YELLOW cells only."]
[]
["INCOME"]
[]
["Operating Section"]
[null,"Income"]
[null,null,"Sales"]
[null,null,"Other Direct Revenue"]
[]
[null,null,"Total Gross Revenue",{"$nulls":6},{"v":0,"d":"$0.00"}]
[]
[null,"Expense"]
[null,null,"Direct Costs (purchases, supplies, and services)"]
[]
[null,"Gross Operating Profit (margin)",{"$nulls":7},{"v":0,"d":"$0.00"}]
[]
[null,"Other Operating Expenses"]
[null,null,"Selling, Administrative, and General Expenses",{"$nulls":5},{"v":0,"d":"$0.00"}]
[null,null,"Depreciation"]
[null,null,"Director's Remuneration"]
[{"$nulls":9},{"v":0,"d":"$0.00"}]
[]
[null,"Net Operating Profit",{"$nulls":7},{"v":0,"d":"$0.00"}]
[]
["Non-Operating Section"]
[null,"Income from Investments"]
[]
[null,"Total Operating and Non-Operating Income",{"$nulls":7},{"v":0,"d":"$0.00"}]
[]
[]
["EXPENSES"]
[]
["Creditor's Section"]
[null,"Interest Charges"]
[null,null,"Bank Interest"]
[null,null,"Bond Interest"]
[null,null,"Other Interest"]
[]
[null,null,"Total Interest",{"$nulls":6},{"v":0,"d":"$0.00"}]
[]
["Owner's Section"]
[null,"Net Income Before Income Taxes",{"$nulls":7},{"v":0,"d":"$0.00"}]
[]
[null,"Taxes on Income"]
[null,null,"Current"]
[null,null,"Deferred"]
[]
[null,null,"Total Taxes",{"$nulls":6},{"v":0,"d":"$0.00"}]
[]
[null,"Minority Interest in Earnings of Subsidiary Companies"]
[]
[null,"Equity Income"]
[]
[null,"Net Earnings before Extraordinary Items",{"$nulls":7},{"v":0,"d":"$0.00"}]
[]
[null,"Extraordinary Net Gain on Sale of Capital Assets"]
[]
[null,"Net Earnings after Extraordinary Items",{"$nulls":7},{"v":0,"d":"$0.00"}]
[]
[]
["RETAINED EARNINGS"]
[]
[null,"Balance at Beginning of the Year"]
[null,"Net Earnings after Extraordinary Items",{"$nulls":6},{"v":0,"d":"$0.00"}]
[]
[null,"Gross Retained Earnings"]
[]
[null,"Dividends"]
[null,null,"Dividends on Preferred Shares"]
[null,null,"Dividends on Common Shares"]
[{"$nulls":9},{"v":0,"d":"$0.00"}]
[]
[null,"Balance at End of the Year",{"$nulls":7},{"v":0,"d":"$0.00"}]

{"sheet":"Schedule A (SGA) Expenses","index":3,"n_rows":32,"n_cols":4,"rows_kept":32,"flags":["formulas_cached_only"]}
["SELLING, GENERAL, and ADMINISTRATIVE EXPENSES",null,null,"Enter data in the YELLOW cells only."]
[]
["Accounting",{"v":0,"d":"$0.00"}]
["Advertising and Promotion",{"v":0,"d":"$0.00"}]
["Amortization",{"v":0,"d":"$0.00"}]
["Automotive",{"v":0,"d":"$0.00"}]
["Bank Charges and Interest",{"v":0,"d":"$0.00"}]
["Bookkeeping",{"v":0,"d":"$0.00"}]
["Books and Subscriptions",{"v":0,"d":"$0.00"}]
["Computer Systems Maintenance",{"v":0,"d":"$0.00"}]
["Consulting Fees",{"v":0,"d":"$0.00"}]
["Dues and Licences",{"v":0,"d":"$0.00"}]
["Entertainment",{"v":0,"d":"$0.00"}]
["Equipment Leases",{"v":0,"d":"$0.00"}]
["Insurance",{"v":0,"d":"$0.00"}]
["Interest (other)",{"v":0,"d":"$0.00"}]
["Legal",{"v":0,"d":"$0.00"}]
["Management Fees",{"v":0,"d":"$0.00"}]
["Occupancy Costs",{"v":0,"d":"$0.00"}]
["Office Supplies and General",{"v":0,"d":"$0.00"}]
["Postage and Courier",{"v":0,"d":"$0.00"}]
["Professional Development",{"v":0,"d":"$0.00"}]
["Salaries and Benefits",{"v":0,"d":"$0.00"}]
["Stationery",{"v":0,"d":"$0.00"}]
["Telecommunications",{"v":0,"d":"$0.00"}]
["Telephone",{"v":0,"d":"$0.00"}]
["Travel",{"v":0,"d":"$0.00"}]
["Z- other 1",{"v":0,"d":"$0.00"}]
["Z- other 2",{"v":0,"d":"$0.00"}]
["Z- other 3",{"v":0,"d":"$0.00"}]
[]
[null,0]

{"sheet":"Share Capital","index":4,"n_rows":16,"n_cols":10,"rows_kept":16,"flags":["formulas_cached_only"]}
["SHARE CAPITAL",null,null,"Enter data in the YELLOW cells only."]
[]
["Common Stock"]
[null,"Number of Common Shares Outstanding",{"$nulls":7},{"v":0,"d":"0.00"}]
[null,"Common Stock Equivalents (Convertible Securities expressed as Common Stock)",{"$nulls":7},{"v":0,"d":"0.00"}]
[null,"Indicated Annual Dividend Per Common Share",{"$nulls":7},{"v":0,"d":"$0.00"}]
[null,"Number of Common Options Outstanding",{"$nulls":7},{"v":0,"d":"0.00"}]
[]
[null,"Current Market Price of a Common Share (valuator's estimate or market-based actual)",{"$nulls":7},{"v":0,"d":"$0.00"}]
[]
["Preferred Stock"]
[null,"Number of Preferred Shares Outstanding",{"$nulls":7},{"v":0,"d":"0.00"}]
[null,"Indicated Annual Dividend Per Preferred Share",{"$nulls":7},{"v":0,"d":"$0.00"}]
[null,"Par Value of Preferred Shares",{"$nulls":7},{"v":0,"d":"$0.00"}]
[]
[null,"Current Market Price of a Preferred Share",{"$nulls":7},{"v":0,"d":"$0.00"}]

{"sheet":"Ratio Definitions","index":5,"n_rows":83,"n_cols":2,"rows_kept":83,"flags":["formulas_cached_only"]}
["BALANCE SHEET RATIOS DEFINITION"]
[]
["Working Capital","Current Assets"]
[null,"Current Liabilities"]
[]
["Quick Ratio (Acid Test)","PROVIDED WITH REGISTERED COPY"]
[]
[]
["Net Tangible Assets per","Total Assets-Deferred Charges-Intangible Assets-Current Liabilities less Short-Term Debt"]
["$1000 Total Debt Outstanding","Total Debt Outstanding / $1,000"]
[]
["Equity Value per Preferred Share","Preferred and Common Share Capital+Contributed Surplus+Retained Earnings+Foreign Ex.Adj."]
[null,"Preferred Shares Outstanding"]
[]
["Percentage of Total Capital "]
["Total Debt %","PROVIDED WITH REGISTERED COPY"]
[]
[]
["Preferred %","PROVIDED WITH REGISTERED COPY"]
[]
[]
["Common %","PROVIDED WITH REGISTERED COPY"]
[]
[]
["Debt to Equity","Total Debt"]
[null,"Book Value of Equity"]
[]
[]
["EARNINGS STATEMENT RATIOS DEFINITION"]
[]
["Interest Coverage","PROVIDED WITH REGISTERED COPY"]
[]
[]
["Preferred Dividend Coverage","Net Earnings-Equity Income+Minority Interest+Income Taxes+Interest Charges"]
[null,"Interest Charges+Preferred Dividend Payments Before Tax"]
[]
["Percentage of Earnings Paid","Total Dividends"]
["as Preferred and Common Dividends","Net Earnings (before extraordinary items)"]
[]
["Percentage of Earnings Paid","Common Dividends"]
["as Common Dividends","Net Earnings (before extraordinary items)"]
[]
["Gross Profit Margin","PROVIDED WITH REGISTERED COPY"]
[]
[]
["Operating Profit Margin","PROVIDED WITH REGISTERED COPY"]
[]
[]
["Net (After-Tax) Profit (or Earnings) Margin","PROVIDED WITH REGISTERED COPY"]
[]
[]
["COMBINED RATIOS DEFINITION"]
[]
["Pre-Tax Return on Invested Capital","Net Earnings (before extraordinary items)+Income Taxes+Total Interest Charges"]
[null,"Total Invested Capital"]
[]
["Net (After-Tax) Return on Invested Capital","PROVIDED WITH REGISTERED COPY"]
[]
[]
["Net (After-Tax) Return on Common Equity","Net Earnings (before extraordinary items)-Preferred Dividends"]
[null,"Common Equity"]
[]
["Cash Flow to Total Debt","PROVIDED WITH REGISTERED COPY"]
[]
[]
["Earnings per Common Share","PROVIDED WITH REGISTERED COPY"]
[]
[]
["Fully Diluted Earnings per Common Share","PROVIDED WITH REGISTERED COPY"]
[]
[]
["Inventory Turnover","PROVIDED WITH REGISTERED COPY"]
[]
[]
["VALUE RATIOS DEFINITION"]
[]
["Preferred Dividend Yield","Indicated Annual Preferred Dividend"]
[null,"Current Market Price of Preferred Share"]
[]
["Common Dividend Yield","Indicated Annual Common Dividend"]
[null,"Current Market Price of Common Share"]
[]
["Price Earnings or PE Multiple","PROVIDED WITH REGISTERED COPY"]

{"sheet":"Calc Sheet","index":6,"n_rows":130,"n_cols":17,"rows_kept":130,"flags":["formulas_cached_only"]}
["DO NOT ENTER DATA IN THIS WORKSHEET"]
[]
[]
[{"v":0,"d":"$0.00"},"Current Assets"]
[{"v":0,"d":"$0.00"},"Current Liabilities"]
[{"v":0,"d":"$0.00"},"Inventory"]
[{"v":0,"d":"$0.00"},"Total Assets"]
[{"v":0,"d":"$0.00"},"Deferred Charges"]
[{"v":0,"d":"$0.00"},"Intangible Assets"]
[{"v":0,"d":"$0.00"},"Short-Term Debt (such as bank advances and current portion of long-term debt)"]
[{"v":0,"d":"$0.00"},"Common Share Capital"]
[{"v":0,"d":"$0.00"},"Preferred Share Capital"]
[{"v":0,"d":"$0.00"},"Preferred Dividend Arrears (if any)"]
[{"v":0,"d":"$0.00"},"Contributed Surplus"]
[{"v":0,"d":"$0.00"},"Retained Earnings"]
[{"v":0,"d":"$0.00"},"Foreign Exchange Adjustment"]
[{"v":0,"d":"$0.00"},"Long-Term Debt"]
[{"v":0,"d":"$0.00"},"Deferred Income Taxes"]
[{"v":0,"d":"$0.00"},"Minority Interest in Earnings of Subsidiary Companies"]
[{"v":0,"d":"$0.00"},"Book Value of Shareholder's Equity"]
[{"v":0,"d":"$0.00"},"Net Earnings (before extraordinary items)"]
[{"v":0,"d":"$0.00"},"Equity Income"]
[{"v":0,"d":"$0.00"},"Total Interest Charges"]
[{"v":0,"d":"$0.00"},"Preferred Dividend Payments"]
[{"v":0,"d":"$0.00"},"Current Income Taxes"]
[{"v":0,"d":"$0.00"},"Common Dividend Payments"]
[{"v":0,"d":"$0.00"},"Net Sales"]
[{"v":0,"d":"$0.00"},"Cost of Goods Sold"]
[{"v":0,"d":"$0.00"},"Selling, Admin. And General Expenses"]
[{"v":0,"d":"$0.00"},"Depreciation"]
[{"v":0,"d":"$0.00"},"Amortization"]
[{"v":0,"d":"0.00"},"Number of Common Shares Outstanding"]
[{"v":0,"d":"0.00"},"Common Stock Equivalents (Convertible Securities expressed as Common Stock)"]
[{"v":0,"d":"$0.00"},"Indicated Annual Dividend Per Common Share"]
[{"v":0,"d":"$0.00"},"Indicated Annual Dividend Per Preferred Share"]
[{"v":0,"d":"$0.00"},"Current Market Price of Preferred Share"]
[{"v":0,"d":"0.00"},"Number of Preferred Shares Outstanding"]
[{"v":0,"d":"$0.00"},"Par Value of Preferred Shares"]
[{"v":0,"d":"0.00"},"Number of Common Options Outstanding"]
[{"v":0,"d":"$0.00"},"Current Market Price of a Common Share (valuator's estimate or market-based actual)"]
[{"v":0,"d":"$0.00"},"CALCULATED Invested Capital"]
[{"v":0,"d":"0%"},"CALCULATED Apparent Tax Rate",null,null,0,0]
[{"v":0,"d":"$0.00"},"CALCULATED Common Equity"]
[{"v":0,"d":"$0.00"},"CALCULATED Stated Value of Common Shares",{"$nulls":7},"DRAFT RATIOS - SEE INDIVIDUAL SHEETS FOR PRINT VERSIONS"]
[{"v":0,"d":"$0.00"},"CALCULATED Cash Flow"]
[]
["BALANCE SHEET RATIOS DEFINITION",{"$nulls":10},"BALANCE SHEET RATIOS"]
[]
["Working Capital","Current Assets",{"$nulls":7},{"v":0,"d":"$0.00"},"n/a",":1","Working Capital"]
[null,"Current Liabilities",{"$nulls":7},{"v":0,"d":"$0.00"}]
[]
["Quick Ratio (Acid Test)","PROVIDED WITH REGISTERED COPY",{"$nulls":7},{"v":0,"d":"$0.00"},"n/a",":1","Quick Ratio (Acid Test)"]
[{"$nulls":9},{"v":0,"d":"$0.00"}]
[]
["Net Tangible Assets per","Total Assets-Deferred Charges-Intangible Assets-Current Liabilities less Short-Term Debt",{"$nulls":7},{"v":0,"d":"$0.00"},"n/a",null,"Net Tangible Assets per"]
["$1000 Total Debt Outstanding","Total Debt Outstanding / $1,000",{"$nulls":7},{"v":0,"d":"$0.00"},null,null,"$1000 Total Debt Outstanding"]
[]
["Equity Value per Preferred Share","Preferred and Common Share Capital+Contributed Surplus+Retained Earnings+Foreign Ex.Adj.",{"$nulls":7},{"v":0,"d":"$0.00"},"n/a",null,"Equity Value per Preferred Share"]
[null,"Preferred Shares Outstanding",{"$nulls":7},0]
[]
["Percentage of Total Capital ",{"$nulls":11},"Percentage of Total Capital "]
["Total Debt %","PROVIDED WITH REGISTERED COPY",{"$nulls":7},{"v":0,"d":"$0.00"},"n/a",null,"Total Debt %"]
[{"$nulls":9},{"v":0,"d":"$0.00"}]
[]
["Preferred %","PROVIDED WITH REGISTERED COPY",{"$nulls":7},{"v":0,"d":"$0.00"},"n/a",null,"Preferred %"]
[{"$nulls":9},{"v":0,"d":"$0.00"}]
[]
["Common %","PROVIDED WITH REGISTERED COPY",{"$nulls":7},{"v":0,"d":"$0.00"},"n/a",null,"Common %"]
[{"$nulls":9},{"v":0,"d":"$0.00"}]
[]
["Debt to Equity","Total Debt",{"$nulls":7},{"v":0,"d":"$0.00"},"n/a",":1","Debt to Equity"]
[null,"Book Value of Equity",{"$nulls":7},{"v":0,"d":"$0.00"}]
[]
[]
["EARNINGS STATEMENT RATIOS DEFINITION",{"$nulls":10},"EARNINGS STATEMENT RATIOS"]
[]
["Interest Coverage","PROVIDED WITH REGISTERED COPY",{"$nulls":7},{"v":0,"d":"$0.00"},"n/a",":1","Interest Coverage"]
[{"$nulls":9},{"v":0,"d":"$0.00"}]
[]
["Preferred Dividend Coverage","Net Earnings-Equity Income+Minority Interest+Income Taxes+Interest Charges",{"$nulls":7},{"v":0,"d":"$0.00"},"n/a",":1","Preferred Dividend Coverage"]
[null,"Interest Charges+Preferred Dividend Payments Before Tax",{"$nulls":7},{"v":0,"d":"$0.00"}]
[]
["Percentage of Earnings Paid","Total Dividends",{"$nulls":7},{"v":0,"d":"$0.00"},"n/a",null,"Percentage of Earnings Paid"]
["as Preferred and Common Dividends","Net Earnings (before extraordinary items)",{"$nulls":7},{"v":0,"d":"$0.00"},null,null,"as Preferred and Common Dividends"]
[]
["Percentage of Earnings Paid","Common Dividends",{"$nulls":7},{"v":0,"d":"$0.00"},"n/a",null,"Percentage of Earnings Paid"]
["as Common Dividends","Net Earnings (before extraordinary items)",{"$nulls":7},{"v":0,"d":"$0.00"},null,null,"as Common Dividends"]
[]
["Gross Profit Margin","PROVIDED WITH REGISTERED COPY",{"$nulls":7},{"v":0,"d":"$0.00"},"n/a",null,"Gross Profit Margin"]
[{"$nulls":9},{"v":0,"d":"$0.00"}]
[]
["Operating Profit Margin","PROVIDED WITH REGISTERED COPY",{"$nulls":7},{"v":0,"d":"$0.00"},"n/a",null,"Operating Profit Margin"]
[{"$nulls":9},{"v":0,"d":"$0.00"}]
[]
["Net (After-Tax) Profit (or Earnings) Margin","PROVIDED WITH REGISTERED COPY",{"$nulls":7},{"v":0,"d":"$0.00"},"n/a",null,"Net (After-Tax) Profit (or Earnings) Margin"]
[{"$nulls":9},{"v":0,"d":"$0.00"}]
[{"$nulls":16},"2 of 2"]
["COMBINED RATIOS DEFINITION",{"$nulls":10},"COMBINED RATIOS"]
[]
["Pre-Tax Return on Invested Capital","Net Earnings (before extraordinary items)+Income Taxes+Total Interest Charges",{"$nulls":7},{"v":0,"d":"$0.00"},"n/a",null,"Pre-Tax Return on Invested Capital"]
[null,"Total Invested Capital",{"$nulls":7},{"v":0,"d":"$0.00"}]
[]
["Net (After-Tax) Return on Invested Capital","PROVIDED WITH REGISTERED COPY",{"$nulls":7},{"v":0,"d":"$0.00"},"n/a",null,"Net (After-Tax) Return on Invested Capital"]
[{"$nulls":9},{"v":0,"d":"$0.00"}]
[]
["Net (After-Tax) Return on Common Equity","Net Earnings (before extraordinary items)-Preferred Dividends",{"$nulls":7},{"v":0,"d":"$0.00"},"n/a",null,"Net (After-Tax) Return on Common Equity"]
[null,"Common Equity",{"$nulls":7},{"v":0,"d":"$0.00"}]
[]
["Cash Flow to Total Debt","PROVIDED WITH REGISTERED COPY",{"$nulls":7},{"v":0,"d":"$0.00"},"n/a",":1","Cash Flow to Total Debt"]
[{"$nulls":9},{"v":0,"d":"$0.00"}]
[]
["Earnings per Common Share","PROVIDED WITH REGISTERED COPY",{"$nulls":7},{"v":0,"d":"$0.00"},"n/a",null,"Earnings per Common Share"]
[{"$nulls":9},0]
[]
["Fully Diluted Earnings per Common Share","PROVIDED WITH REGISTERED COPY",{"$nulls":7},{"v":0,"d":"$0.00"},"n/a",null,"Fully Diluted Earnings per Common Share"]
[{"$nulls":9},0]
[]
["Inventory Turnover","PROVIDED WITH REGISTERED COPY",{"$nulls":7},{"v":0,"d":"$0.00"},"n/a",null,"Inventory Turnover"]
[{"$nulls":9},{"v":0,"d":"$0.00"}]
[]
["VALUE RATIOS DEFINITION",{"$nulls":10},"VALUE RATIOS"]
[]
["Preferred Dividend Yield","Indicated Annual Preferred Dividend",{"$nulls":7},{"v":0,"d":"$0.00"},"n/a",null,"Preferred Dividend Yield"]
[null,"Current Market Price of Preferred Share",{"$nulls":7},{"v":0,"d":"$0.00"}]
[]
["Common Dividend Yield","Indicated Annual Common Dividend",{"$nulls":7},{"v":0,"d":"$0.00"},"n/a",null,"Common Dividend Yield"]
[null,"Current Market Price of Common Share",{"$nulls":7},{"v":0,"d":"$0.00"}]
[]
["Price Earnings or PE Multiple","PROVIDED WITH REGISTERED COPY",{"$nulls":7},{"v":0,"d":"$0.00"},"n/a",null,"Price Earnings or PE Multiple"]
[{"$nulls":9},{"v":0,"d":"$0.00"}]

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[]
[null,"ONLY the ratios with a \"star\" beside them are functional in this DEMONSTRATION VERSION."]
[null,"The others will be fully functional in your registered copy of this workbook."]
[null,"Please follow the instructions found in the INSTRUCTIONS worksheet to register."]
[null,"The e-document, \"Interpreting Financial Statements\" will be included with your"]
[null,"registered copy to assist you in your analysis."]
[]
[]
[{"$nulls":3},"BALANCE SHEET RATIOS"]
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[]
[]
[null,"Ratio Master - © 1999-2000 SLG The StockLogic Group, Inc. - used with permission"]

{"sheet":"Earnings Statement Ratios","index":8,"n_rows":33,"n_cols":5,"rows_kept":33,"flags":["formulas_cached_only"]}
[]
[null,"ONLY the ratios with a \"star\" beside them are functional in this DEMONSTRATION VERSION."]
[null,"The others will be fully functional in your registered copy of this workbook."]
[null,"Please follow the instructions found in the INSTRUCTIONS worksheet to register."]
[null,"The e-document, \"Interpreting Financial Statements\" will be included with your"]
[null,"registered copy to assist you in your analysis."]
[]
[]
[{"$nulls":3},"EARNINGS STATEMENT RATIOS"]
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[null,{"v":0,"d":"$0.00"},"n/a",":1","Interest Coverage"]
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[]
[null,"Ratio Master - © 1999-2000 SLG The StockLogic Group, Inc. - used with permission"]

{"sheet":"Combined Ratios","index":9,"n_rows":33,"n_cols":5,"rows_kept":33,"flags":["formulas_cached_only"]}
[]
[null,"ONLY the ratios with a \"star\" beside them are functional in this DEMONSTRATION VERSION."]
[null,"The others will be fully functional in your registered copy of this workbook."]
[null,"Please follow the instructions found in the INSTRUCTIONS worksheet to register."]
[null,"The e-document, \"Interpreting Financial Statements\" will be included with your"]
[null,"registered copy to assist you in your analysis."]
[]
[]
[{"$nulls":3},"COMBINED RATIOS"]
[]
[null,{"v":0,"d":"$0.00"},"n/a",null,"Pre-Tax Return on Invested Capital"]
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[]
[null,{"v":0,"d":"$0.00"},"n/a","times","Inventory Turnover"]
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[]
[]
[null,"Ratio Master - © 1999-2000 SLG The StockLogic Group, Inc. - used with permission"]

{"sheet":"Value Ratios","index":10,"n_rows":21,"n_cols":5,"rows_kept":21,"flags":["formulas_cached_only"]}
[]
[null,"ONLY the ratios with a \"star\" beside them are functional in this DEMONSTRATION VERSION."]
[null,"The others will be fully functional in your registered copy of this workbook."]
[null,"Please follow the instructions found in the INSTRUCTIONS worksheet to register."]
[null,"The e-document, \"Interpreting Financial Statements\" will be included with your"]
[null,"registered copy to assist you in your analysis."]
[]
[]
[{"$nulls":3},"VALUE RATIOS"]
[]
[null,{"v":0,"d":"$0.00"},"n/a",null,"Preferred Dividend Yield"]
[null,{"v":0,"d":"$0.00"}]
[]
[null,{"v":0,"d":"$0.00"},"n/a",null,"Common Dividend Yield"]
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[]
[null,{"v":0,"d":"$0.00"},"n/a",null,"Price Earnings or PE Multiple"]
[null,{"v":0,"d":"$0.00"}]
[]
[]
[null,"Ratio Master - © 1999-2000 SLG The StockLogic Group, Inc. - used with permission"]