One issue that I noticed now that we are in the new financial year -- I believe the Income Statement figures should be annualized -- ?? -- otherwise the T3 and T5 ratios drop off in a BIG way in January when you only have one month's worth of Sales yet your total assets (denominator for T3 and T5) remains high.

Also, other articles that I read online use "Net Sales" as the numerator for T5, i.e. sales less cost of sales, so I am confused as to which is the correct numerator.

Bye, Charles.