Lemonade Stand
Balance Sheet
Season 1
Season 2
Season 3
Assets
Cash
$161.75
$356.35
$567.20
Inventories
$1.88
$3.53
$0
Equipment
$5.75
$11.50
$11.50
Total Assets
$169.38
$371.38
$578.70
Liabilities
Account Payables
$45.50
$30
$36.50
Total Liabilities
$45.50
$30
$36.50
Equity
Owner Capital
$40
$40
$40
Retain Earnings
$127.50
$297.85
$505.20
Total Equity
$167.50
$337.85
$545.20
Total Equity and Liabilities
$169.75
$161.35
$199.60
Accounting Income Statement
Revenue
$161.75
$243.60
$288.60
Expenses
$77.50
$73.25
$81.25
Earnings
$127.50
$170.35
$207.35
Financial Report
ROE
76.12%
50.42%
38.03%
ROA
75.27%
94.83%
96.06%
PROFIT MARGIN
78.82%
69.93%
71.85%
INVENTORY TURNOVER
41.22
20.75
NA
ASSET TURNOVER
0.955
0.656
0.499
CURRENT RATIO
3.6
12
15.54
CASH RATIO
3.55
11.87
15.54
Debt to Equity Ratio
0.272
0.089
0.067
Economic Profit Report
Explicit Revenue
$161.75
$243.60
$288.60
Implicit Revenue
75
50
50
Total Revenue
$236.75
$293.60
$338.60
Explicit Expenses
$77.50
$73.25
$81.25
Implicit Expenses
$169.50
$196.63
$190.31
TOTAL COSTS
$247
$269.88
$271.56...