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Exercise 11.9 Return?n Investment (ROI) and Residual Income Relations L011-1, LO

ID: 2438743 • Letter: E

Question

Exercise 11.9 Return?n Investment (ROI) and Residual Income Relations L011-1, LO11-21 A family friend has asked your help in analyzing the operations of three anonymous companies operating in the same service sector industry. Supply the missing data in the table below: (Loss amounts should be indicated by a minus sign. Round your percentage answers to nearest whole percent and other amounts to whole dollars.) Company S 370,000 S 690,000 51,000 S 540,000 Sales Net operating income Average operating assets Return on investment (ROI) Minimum required rate of return: $ 162,000 S 149,000 25 % 15% 171% 141% Percentage Dollar amount 60,000 Residual income 4,000

Explanation / Answer

Formulas used:

Net operating income = Average operating assets*Return on investment

Minimum required rate of return = Average operating assets * Minimum rate of return

Residual Income = Net operating income-Minimum required rate of return

A

B

C

Particulars

Calculation

Amounts

Calculation

Amounts

Calculation

Amounts

Sales

$3,70,000

$6,90,000

$5,40,000

Net operating income

(162,000*25%)

$40,500

$51,000

(ROI%-14%)*$149,000 = $4,000
ROI% = 17% (Rounded off)
Operating income = $149,000*16.6846%

$24,860

Average operating assets

$1,62,000

(51,000/15%)

$3,40,000

$1,49,000

Return on investment

25%

15%

(ROI%-14%)*$149,000 = $4,000
ROI% = 16% (Rounded off)

16%

Minimum required rate of return:

%

17%

(60,000/340,000)*100

18%

14%

Dollar amount

(162,000*17%)

$27,540

$60,000

(149,000*14%)

$20,860

Residual income =Net operating income-Minimum required rate of return

$12,960

($9,000)

$4,000

Formulas used:

Net operating income = Average operating assets*Return on investment

Minimum required rate of return = Average operating assets * Minimum rate of return

Residual Income = Net operating income-Minimum required rate of return

A

B

C

Particulars

Calculation

Amounts

Calculation

Amounts

Calculation

Amounts

Sales

$3,70,000

$6,90,000

$5,40,000

Net operating income

(162,000*25%)

$40,500

$51,000

(ROI%-14%)*$149,000 = $4,000
ROI% = 17% (Rounded off)
Operating income = $149,000*16.6846%

$24,860

Average operating assets

$1,62,000

(51,000/15%)

$3,40,000

$1,49,000

Return on investment

25%

15%

(ROI%-14%)*$149,000 = $4,000
ROI% = 16% (Rounded off)

16%

Minimum required rate of return:

%

17%

(60,000/340,000)*100

18%

14%

Dollar amount

(162,000*17%)

$27,540

$60,000

(149,000*14%)

$20,860

Residual income =Net operating income-Minimum required rate of return

$12,960

($9,000)

$4,000