Paper instructions:

In the Ratios tab of the FSAR Excel Spreadsheet.

1. Calculate the five significant asset utilization or turnover ratios! “Calculate it Given the Data Provided do not change the date only add to it.”

Address the following analysis questions in the Comments section of each ratio:

1. What accounts changed for the period and how did this affect the financial analysis calculation?
2. Why did the account change during the period? Explain what business decisions may have caused the change.
3. How does this change influence the company’s performance?

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