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Exercise 12-22 Return on Investment, Margin, Turnover Data follow for the Constr

ID: 2420200 • Letter: E

Question

Exercise 12-22 Return on Investment, Margin, Turnover

Data follow for the Construction Division of D. Jack Inc.:

Year 1

Year 2

Sales

$148,500,000

$162,250,000

Operating income

   8,910,000

   8,112,500

Average operating assets

337,500,000

405,625,000

(Note: Round all answers to two decimal places.)

Required:

1.Compute the margin and turnover ratios for each year.

2.Compute the ROI for the Construction Division for each year.

Year 1

Year 2

Sales

$148,500,000

$162,250,000

Operating income

   8,910,000

   8,112,500

Average operating assets

337,500,000

405,625,000

Explanation / Answer

Year 1

Year 2

Margin Ratio    Net Income/Net Sales

$8910000/148500000

$8112500/$162250000

    6%

5%

Turnover ratio       Net Sales/Average Total Assets

$148500000/$337500000

$162250000/$405625000

44%

40%

ROI       Gain from Investment/Cost of investment

$8910000/$337500000

$8112500/$405625000

2.64%

2%

Year 1

Year 2

Margin Ratio    Net Income/Net Sales

$8910000/148500000

$8112500/$162250000

    6%

5%

Turnover ratio       Net Sales/Average Total Assets

$148500000/$337500000

$162250000/$405625000

44%

40%

ROI       Gain from Investment/Cost of investment

$8910000/$337500000

$8112500/$405625000

2.64%

2%