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Excerpted financial information from the records of The Gap Inc., a major clothi

ID: 2445773 • Letter: E

Question

Excerpted financial information from the records of The Gap Inc., a major clothing retailer, follows (dollars in millions):

2012

2011

2010

Inventory

$1,758

$!,615

$1,620

Current assets

4,132

4,309

3,926

Accounts payable

1,144

1,066

1,049

Current liabilities

2,344

2,128

2,095

Sales ---------------à

$15,651

$14,549

$14,664

Cost of goods sold

9,480

9,275

$8,775

a. Compute the current ratio for each year.

b. Compute the gross margin for each year.

c. Compute inventory turnover and inventory days and accounts payable days for 2011 and 2012.

d. Comment on the company’s solvency trend.

2012

2011

2010

Inventory

$1,758

$!,615

$1,620

Current assets

4,132

4,309

3,926

Accounts payable

1,144

1,066

1,049

Current liabilities

2,344

2,128

2,095

Sales ---------------à

$15,651

$14,549

$14,664

Cost of goods sold

9,480

9,275

$8,775

Explanation / Answer

Solution:

a.

b.

2012 2011 2010 Current Ratio = Current Assets / Current Liabilities 1.69 1.85 1.76 Current Assets = ( Current Assets + Inventory ) 5,890 5,924 5,546 Current Assets 4,132 4,309 3,926 Inventory 1,758 1,615 1,620 Current Liablities = ( Accounts Payable + Current Liabilties ) 3,488 3,194 3,144 Accounts Payable 1,144 1,066 1,049 Current Liabilties 2,344 2,128 2,095