Martin Manufacturing CompanyHistorical RatiosRATIOS     ACTUAL 2001     ACTUAL 2002     ACTUAL 2003     INCREASE(DECREASE)     INDUSTRY AVERAGE                         Current ratio     1.7     1.8     2.5     0.7     1.5Quick Ratio     1.0     0.9     1.3     0.4     1.2Inventory turnover (times)     5.2     5.0     5.3     0.3     10.2Average collection period (days)     50.0     55.0     58.0     3.0     46.0Total asset turnover (times)     1.5     1.5     1.6     0.1     2.0Debt Ratio (%)     45.8     54.3     57.0     2.7     24.5Times interest earned ratio     2.2     1.9     1.6     (0.3)     2.5Gross profit margin (%)     27.5     28.0     27.0     (1.0)     26.0Net profit margin (%)     1.1     1.0     0.7     (0.4)     1.2Return on total assets (ROA %)     1.7     1.
