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Luther Corporation Consolidated Income Statement Year ended December 31 (in $ mi

ID: 2383887 • Letter: L

Question

Luther Corporation

Consolidated Income Statement

Year ended December 31 (in $ millions)

2009

2008

Total sales

610.1

578.3

Cost of sales

(500.2)

(481.9)

Gross profit

109.9

96.4

Selling, general, and

administrative expenses

(40.5)

(39.0)

Research and development

(24.6)

(22.8)

Depreciation and amortization

(3.6)

(3.3)

Operating income

41.2

31.3

Other income

---

---

Earnings before interest and taxes (EBIT)

41.2

31.3

Interest income (expense)

(25.1)

(15.8)

Pre-tax income

16.1

15.5

Taxes

(5.5)

(5.3)

Net income

10.6

10.2

Price per share

$16

$15

Shares outstanding (millions)

10.2

8.0

Stock options outstanding (millions)

0.3

0.2

Stockholders' Equity

126.6

63.6

Total Liabilities and Stockholders' Equity

533.1

386.7

Luther Corporation

Consolidated Balance Sheet

December 31, 2009 and 2008 (in $ millions)

Assets

2009

2008

Liabilities and Stockholders' Equity

2009

2008

Current Assets

Current Liabilities

Cash

63.6

58.5

Accounts payable

87.6

73.5

Accounts receivable

55.5

39.6

Notes payable /

short-term debt

10.5

9.6

Inventories

45.9

42.9

Current maturities of long-term debt

39.9

36.9

Other current assets

6.0

3.0

Other current liabilities

6.0

12.0

     Total current assets

171.0

144.0

     Total current liabilities

144.0

132.0

Long-Term Assets

Long-Term Liabilities

Land

66.6

62.1

Long-term debt

239.7

168.9

Buildings

109.5

91.5

Capital lease obligations

---

---

Equipment

119.1

99.6

Total Debt

239.7

168.9

Less accumulated

depreciation

(56.1)

(52.5)

Deferred taxes

22.8

22.2

Net property, plant, and equipment

239.1

200.7

Other long-term liabilities

---

---

Goodwill

60.0

--

Total long-term liabilities

262.5

191.1

Other long-term assets

63.0

42.0

Total liabilities

406.5

323.1

     Total long-term assets

362.1

242.7

Stockholders' Equity

126.6

63.6

Total Assets

533.1

386.7

Total liabilities and Stockholders' Equity

533.1

386.7

Consider the Luther Corporation income statement, balance sheet and other information :

Luther's return on equity (ROE) for the year ending December 31, 2009 is closest to:

a. 2.0%

b. 6.5%

c. 8.4%

d. 12.7%

Assuming that Luther has no convertible bonds outstanding, then for the year ending December 31, 2009 Luther's diluted earnings per share are closest to:

a. $1.01

b. $1.04

c. $1.28

d. $1.33

Luther's Operating Margin for the year ending Dec 31, 2008 is closest to:

a. 0.5%

b. 0.7%

c. 5.4%

d.6.8%

When using the book value of equity, the debt to equity ratio for Luther in 2009 is closest to:

a. 0.43

b. 2.29

c. 2.98

d.3.57

Luther Corporation

Consolidated Income Statement

Year ended December 31 (in $ millions)

2009

2008

Total sales

610.1

578.3

Cost of sales

(500.2)

(481.9)

Gross profit

109.9

96.4

Selling, general, and

administrative expenses

(40.5)

(39.0)

Research and development

(24.6)

(22.8)

Depreciation and amortization

(3.6)

(3.3)

Operating income

41.2

31.3

Other income

---

---

Earnings before interest and taxes (EBIT)

41.2

31.3

Interest income (expense)

(25.1)

(15.8)

Pre-tax income

16.1

15.5

Taxes

(5.5)

(5.3)

Net income

10.6

10.2

Price per share

$16

$15

Shares outstanding (millions)

10.2

8.0

Stock options outstanding (millions)

0.3

0.2

Stockholders' Equity

126.6

63.6

Total Liabilities and Stockholders' Equity

533.1

386.7

Explanation / Answer

Return on Equity = Net Income/ Shareholder`s Equity Return on Equity= 10.6/126.6 ROE = 8.4% The correct answer is c. 8.4% 3 Operating Margin = Operating Income/ Net Sales Operating Margin = 31.3/578.3 = 5.40% The correct answer is c. 5.4% 4 Debt to Equity Ratio = Debt/ Equity Debt = 239.7+10.7+39.9 Debt = 2901.1 Debt to Equity Ratio = 290.1/126.6 = 2.29% The correct answer is b 2.29