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Use the following selected data from Success Systems’ income statement for the t

ID: 2390094 • Letter: U

Question

Use the following selected data from Success Systems’ income statement for the three months ended March 31, 2010, and from its March 31, 2010, balance sheet to complete the requirements below: computer services revenue, $25,160; net sales (of goods), $18,693; total sales and revenue, $43,853; cost of goods sold, $14,052; net income, $18,686; quick assets, $100,205; current assets, $105,209; total assets, $129,909; current liabilities, $875; total liabilities, $875; and total equity, $129,034.

Required

Compute the gross margin ratio (both with and without services revenue) and net profit margin ratio.

Compute the current ratio and acid-test ratio.

Compute the debt ratio and equity ratio.

What percent of its assets are current? What percent are long term?

Explanation / Answer

a) Gross margin ratio = Total gross profit / Net sales and revenue                                  = (Sales and Revenue - Cost of goods sold) / Sales and Revenue                                  = ( $43,853 - $14,052) / $43,853                                  = $29,801 / $43,853                                  = 0.68 or 68% b) Current ratio = Total current assets / Total current liabilities                         = $105,209 / $875                         = 120.23 Acid-test ratio = Total Quick assets / Total current liabilities                            = $100,205 / $875                            = 114.52 c) Debt ratio = Total debt / Total assets                     = $875 / $129,909                     = 0.0067 or 0.67% Equity ratio = Total equity / Total assets                   = $129,034 / $129,909                   = 0.993 or 99.3% d) Percentage of Current assets = $105,209 / $129,909                                                 = 0.809 or 81% Long-term assets = Total assets - Current assets                            = $129,909 - $105,209                            = $24,700 Percentage of Long-term assets = $24,700 / $129,909                                                  = 0.19 or 19%
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