To qualify as a balance-sheet powerhouse, a company must pass six tests: -- Market value of at least $1 billion. -- $300 million in cash or near-cash. -- Long-term debt less than $200 million. -- Total debt less than 10 percent of stockholders' equity. -- A current ratio (current assets divided by current liabilities) of 2.0 or better. -- Earnings of at least 10 cents a share in the latest fiscal year.