Accounting

BYP 5-4

Please use the same format as the way the February 2, 2001 numbers are shown for Toys R Us, such as dollar sign to two decimal points for EPS, whatever:1 for current ratio, and percentages with one number after the decimal point for the remainder.

1. 2/3/01 1/29/00

Earnings per share _____$-2.57___ ______$0.67__

Gross profit rate ____49.7%____ ____57.8%____

Profit margin ratio ____-20.1%___ ____45.4%____

Cash debt coverage ratio _____-38.9%___ ____-6.2%____

Current ratio _____1.11:1____ ___2.48:1_____

Current cash debt coverage ratio ____-42.8%____ ___-7.5%_____

Debt to total assets ratio ____65.1%_____ ____31.8%_____

For the change column, indicate if 2001 is better or worse than 2000 for Zany Brainy. For the comparison column, indicate whether Zany Brainy's numbers are better or worse than Toys R Us.

Change Comparison

2. Profitability ______worse___ worse than toys r us

3. Liquidity ______worse___ worse than toys r us

4. Solvency ______worse___ worse than toys r us