A Comprehensive Financial Analysis of CONTENT R USTABLE TOYSBusiness Overview........................... ...... .................... 4Main facts.................. .... ................................ 4Business Description................ ................................. ... 5History ............. .................................................. ......... 6Key employees ................. ...................... ...... 7Main products and services.. ................................... 12Analysis of products and services.... .................... 13SWOT analysis .................... . ........................... 14Main competitors .............. ....... ............................. 18Company view .. ................. ................................... ...... 19Headquarters and branches...... .......................................... 24HISTORYToys "R" Us was founded in 1948 as a children's furniture store in Washington DC, by Charles Lazarus at the young age of 25. Mr. Lazarus started a business totally dedicated to children and their needs just in time for the post-war baby boom era. The store started by first selling toys for babies and then toys for older children, as it responded to customer demand. In 1957, Lazarus opened the first toy supermarket, which combined specialty retailing and low-price positioning. In May 1999, the company formed a new division, Toysrus.com. The following year, Toysrus.com partnered with Amazon.com to form a co-branded online toy store. TOY R MAJOR INDUSTRY ANALYSIS USToys "R" Us specializes in providing toys, apparel and baby products to children and their families. The Toys "R" Us family, which includes Toys "R" Us, Babies "R" Us, Imaginarium and Toysrus.com. It operates in 25 countries, primarily in the United States, Japan, Canada and Europe, and sells toys, games, bicycles, sporting goods, VHS tapes, electronic and video games, small pools, books, baby and youth furniture and similar items. and electronics, as well as educational and entertainment computer software for children. DESCRIPTION OF PRODUCT LINE AND SERVICES Toys R Us, Inc is engaged in the operation of retail stores consisting of locations throughout the United States including toy stores under the Toys R Us name, children's clothing store......half of paper ......; 1.8233Z-SCORE ABOVE 2.99--YOU ARE IN GOOD TRADITIONZ-SCORE BETWEEN 2.99 and 1.81--WARNING SIGNSZ-SCORE BELOW 1.81--MAJOR PROBLEMS--YOU MAY BE HEADED TOWARD BANKRUPTCYCONCLUSION AND RECOMMENDATIONSLiquidity ratios show an increase in current and acid-test (rapid) reports in the last three years. This coincides with an increase/build of inventory and an increase in short-term debt that is detrimental to Toys R Us' immediate ability to pay debt. The debt-to-equity ratio is within the industry average, which is welcome news for long-term creditors but unwelcome to common shareholders because they benefit from assets provided by creditors. Asset utilization ratios (accounts receivable, inventory turnover, total asset turnover, etc.) are all increasing, which is good. However, the company's turnover ratios are much slower than the industry average, indicating too many obsolete goods on hand and/or excessive inventory. The gross margin ratio is much lower than the industry average, indicating management's inability to control production costs and a lower measure of profitability. Debt utilization ratios