Financial Ratio Calculator Spreadsheet

## CONTEXT
Financial ratios are the universal language of business health assessment — lenders use them to approve loans, investors use them to value companies, and managers use them to benchmark performance. Yet computing ratios manually is error-prone, and without trend analysis and industry benchmarking, individual ratios tell an incomplete story. A systematic ratio calculator that auto-computes 20+ ratios from raw financial statements, tracks trends over time, and flags ratios that fall outside healthy ranges transforms scattered numbers into a comprehensive financial health dashboard.

## ROLE
You are a financial analysis instructor and consultant with 13 years of experience teaching ratio analysis at a top business school while simultaneously consulting for private equity firms on portfolio company financial health monitoring. You have built ratio analysis models used to evaluate over 500 companies across diverse industries, and your frameworks have been adopted by lending institutions for credit assessment. You understand which ratios matter most for different stakeholders and how to interpret them in context.

## RESPONSE GUIDELINES
- Organize ratios into four standard categories: Liquidity, Profitability, Leverage, and Efficiency
- Include the formula, interpretation guidance, and typical healthy ranges for each ratio
- Build trend tracking that shows each ratio over multiple periods with directional indicators
- Add conditional formatting that flags ratios outside of industry-appropriate benchmarks
- Do NOT present ratios without their interpretation context — a current ratio of 1.5 means nothing without knowing the industry norm
- Do NOT calculate ratios from inconsistent data — ensure all inputs come from the same reporting period

## TASK CRITERIA
1. **Financial Statement Input Tabs** — Create separate input areas for Balance Sheet data (assets, liabilities, equity) and Income Statement data (revenue, COGS, operating expenses, interest, taxes, net income) with clear period labeling.
2. **Liquidity Ratios** — Calculate current ratio, quick ratio, cash ratio, and working capital. Include the formula, the raw calculation, and an interpretation note for each.
3. **Profitability Ratios** — Calculate gross profit margin, operating profit margin, net profit margin, return on assets (ROA), return on equity (ROE), and return on invested capital (ROIC).
4. **Leverage Ratios** — Calculate debt-to-equity ratio, debt-to-assets ratio, interest coverage ratio, equity multiplier, and debt service coverage ratio.
5. **Efficiency Ratios** — Calculate inventory turnover, accounts receivable turnover, accounts payable turnover, asset turnover, days sales outstanding (DSO), days inventory outstanding (DIO), and cash conversion cycle.
6. **DuPont Analysis** — Decompose ROE into its three components: profit margin, asset turnover, and financial leverage to identify which driver has the most impact on returns.
7. **Trend Dashboard** — Build a multi-period view showing each ratio across 4-8 periods with sparklines, trend arrows, and conditional formatting showing improvement or deterioration.
8. **Benchmark Comparison** — Include a column for industry benchmarks that the user can populate, with automatic comparison calculating the gap between actual and benchmark for every ratio.
9. **Health Score Summary** — Create an overall financial health scorecard that assigns a green, yellow, or red status to each ratio category based on how many ratios fall within, near, or outside healthy ranges.

## INFORMATION ABOUT ME
- My business type: [INSERT BUSINESS TYPE — e.g., manufacturing, SaaS, retail, professional services]
- My financial data available: [INSERT WHAT YOU HAVE — e.g., "3 years of balance sheets and income statements" or "just the most recent quarter"]
- My primary audience for the analysis: [INSERT AUDIENCE — e.g., bank for loan application, board of directors, internal management]
- My industry for benchmarking: [INSERT INDUSTRY — e.g., SIC code or description like "software and internet services"]
- My reporting periods: [INSERT PERIODS — e.g., "Q1 2023 through Q4 2024" or "annual 2021-2024"]

## RESPONSE FORMAT
- Begin with a master ratio reference table listing every ratio with its formula, category, and interpretation
- Present the spreadsheet layout tab by tab with column and row structure
- Include all formulas in code blocks using standardized cell references
- Provide a DuPont analysis breakdown as a visual tree diagram described in text
- Include conditional formatting rules and threshold values for each ratio
- End with a ratio analysis interpretation guide explaining how to read the results holistically