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4. Mercedes, Co has the following quartertly financial information. Sales revenu

ID: 2436601 • Letter: 4

Question

4. Mercedes, Co has the following quartertly financial information. Sales revenue Cost of goods sold Operating expenses Interest expense Income tax expense 4 Quarter 3 Quarter 2n'd Quarter 1t Quarter $951,800 $981,300 $959,800 $967,400 307,000 319,600 319200 324,400 250,200 21,800 259.800 263,900 4,750 88,800 89,700 89,70092.200 4,8504,850 4.850 4 Average number of common shares outstanding Stock price when C4 EPS released 805,530 800,584 802,170815.500 S 24 Cas prft pererna efreach ouarer (Do not round your intermediate calcufations and round your final answer to 2 decimal places.) Gross Prof b. Calculate the net profit margin for each quarner. (Do not round your intermediate calculations and round your final answer to 2 decimal places) 04 Ne Proft Margin Calculane the EP3 for each quanar (Do not round your intermediate caleulations and round your final answer to 2 decimal places.) 04 02 EPS d Cauae the Poce Eamngs aro ay tre and ofne tDo not round your intermediate calculations and round your final answer to 2 decial places)

Explanation / Answer

a. In order to Calculate Gross Profit Percentage, we should know the gross profit. Following is the formula for calculating net profit.

Gross profit = Net Sales – Cost of goods sold

Applying the above formula in each quarter:

4th Quarter

3rd Quarter

2nd Quarter

1st Quarter

Net Sales

961,800

961,300

959,600

967,400

Less: Cost of goods sold

(307,000)

(319,600)

(319,200)

(324,400)

Gross Profit

654,800

641,700

640,400

643,000

Gross Profit percentage or Gross Profit Margin is the ratio of gross profit to total sales expressed as a percentage. The formula for calculating gross profit margin / percentage is:

Gross Profit Percentage or Margin = Gross Profit / Sales

By applying above formula in each quarter we will get gross profit percentage

4th Quarter

3rd Quarter

2nd Quarter

1st Quarter

Gross Profit

Net Sales

654,800

961,800

641,700

961,300

640,400

959,600

643,000

967,400

Gross Profit Percentage (%)

68.08%

66.75%

66.73%

66.46%

b. Net Profit margin can be calculated only after finding Net Profit. Formula for calculating net profit margin is:

Net Profit Margin = Net Profit / Net Sales

We can calculate Net Profit by following the steps in the below table:

4th Quarter

3rd Quarter

2nd Quarter

1st Quarter

Net Sales

961,800

961,300

959,600

967,400

Less: Cost of goods sold

(307,000)

(319,600)

(319,200)

(324,400)

Gross Profit

654,800

641,700

640,400

643,000

Less: Operating Expenses

(250,200)

(261,600)

(259,800)

(263,900)

Operating Income

404,600

380,100

380,600

379,100

Less: Interest expenses

(4,850)

(4,850)

(4,850)

(4,750)

Income before Tax

399,750

375,250

375,750

374,350

Less: Income tax expenses

(86,800)

(89,700)

(89,700)

(92,200)

Income after tax or Net Profit/Income ($)

312,950

285,550

286,050

282,150

Net Profit Margin = Net Profit / Net Sales

4th Quarter

3rd Quarter

2nd Quarter

1st Quarter

Net Profit

Net Sales

312,950

961,800

285,550

961,300

286,050

959,600

282,150

967,400

Net Profit Margin(%)

32.53%

66.75%

29.80%

29.16%

c. Earnings per share or EPS is calculated using the following formula:

EPS = Net Income / Average outstanding shares

Applying the above formula in each quarters:

4th Quarter

3rd Quarter

2nd Quarter

1st Quarter

Net Profit

Average Outstanding Shares

312,950

805,530

285,550

800,654

286,050

802,170

282,150

815,500

EPS($)

$ .3885

$ .3566

$ .3565

$ .3459

d. Price Earnings Ratio at the end of the year can calculated by using the following formula:

Price Earnings Ratio = Price Per Share / Earnings Per Share

Here Stock price of 4th Quarter is given , so take it as Price per share.

Then, Price Earnings Ratio    = 24 / .3885

                                                        = $ 61.77

4th Quarter

3rd Quarter

2nd Quarter

1st Quarter

Net Sales

961,800

961,300

959,600

967,400

Less: Cost of goods sold

(307,000)

(319,600)

(319,200)

(324,400)

Gross Profit

654,800

641,700

640,400

643,000

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