因此，据说该组织是健全的。它表明本组织有效地利用了其与债务有关的总资产。速动比和电流比为0%。本组织的效率将视业务周期而定。较高的比率表明公司有能力偿还债务。虽然各个行业的情况有所不同，但可以接受的比率在1.5到3之间，这将被认为是健康的。在转让中，流动资产为634 680，流动负债为零。固定资产减少1 500项，结果为37 500项。15万英镑的长期贷款仍在继续。由于没有流动负债，虽然比率为0，但公司偿债能力状况良好。资产回报率是一个利润率，可以用特定时期总资产产生的净收入来衡量。资产产生收益的目的是通过循环经营周期的数量。更高的比例表明投资者与公司进行投资是一个积极的步骤(Amy Gallo, 2016)。
The Group holds the equity of £522,179 with the Net profit of £99,372 and EBIT is £106,872. The current ratio and quick ratio seem to be zero. The Return on Own Assets is 21.03% whereas as return on Total Assets shows 17.16%. The Solvability of group is 77.68%. The Apolo Group consist of Apolo Skis, Apolo Bicycles, Apolo Foils and Apolo Surfboards. During the last four years, there was increase of in the profit. The price quoted in Stock exchange is £123.23 and gradual increase shown for the last five years. The solvency ratio shows the ability of the company to meet the long term financial obligations. The value of the total assets of the organization must be higher than the debt obligations. Professional investors use the solvency ratios to analyze the solvency of the organization. In the given assignment, solvent ratio indicates higher percentage i.e. 77.68. Solvency ratio varies from industry to industry. The organization will be considered financially sound if the solvency ratio is higher than 20%. In the given case, the solvency ratio is 77.68.
Hence the organization said to be sound. It indicates that the organization effectively utilized its total assets in connection with debt obligations.The quick ratio and current ratio shows 0%. The efficiency of the organization will be identified with the operating cycle. The Higher ratio indicates that the company is able to pay its obligations. Though varies from industry to industry, the acceptable ratio is between 1.5 and 3 that will be considered as healthy. In the assignment, the current assets shows 634,680 and current liabilities shows as Nil. There is a decrease of 1,500 in fixed assets resulting 37,500. The long term of £150,000 still continuing. As there were no current liabilities, the company solvency position is good though the ratio indicates 0. The return on assets is a profitability ratio and can be measured with the net income that was produced by total assets for particular period. The purpose of assets to generate the revenue is by rotating number of operating cycles. Higher ratio indicates a positive step for investors to make investment with the company (Amy Gallo, 2016).