... liabilities and equity Jan 31, 2002 Jan 31, 2001 $2,161 2,000 22,614 1,471 $ 28, 246 $2,054 1,7 68 21,442 1,291 $26,555 $45,750 8, 595 86 0 $83 ,451 $40,934 9,059 1, 582 $ 78, 130 $24,134 3,1 48 $27, 282 $22, 288 ... $22, 288 6,661 $ 28, 949 $ 18, 732 1,1 28 1,207 $ 48, 349 $15,655 1,043 1,140 $46, 787 $445 34,441 1, 484 (1,2 68) $35,102 $83 ,451 $447 30,169 1,411 ( 684 ) $31,343 $ 78, 130 752 FINANCIAL STATEMENT ANALYSIS EXHIBIT ... coverage $ 48, 319/ $83 ,451 = 58. 90% $ 48, 319/35,102 = 1. 38 times $12,077/$1,326 = 9.11 times $46, 787 /$ 78, 130 = 59 .88 % $46, 787 /$31,343 = 1.49 times $11,490/$1,374 = 8. 36 times Financial Ratio Analysis 753...