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

ID: 2445784 • 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.

All questions Please!

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

Companys solvency is fluctuating as it is high in year 2010 increasing in 2011 and then again decreasing in 2012

Particulars 2010 2011 2012 Sales 15651 14549 14664 Less: Cost Of goods sold 9480 9275 8775 Gross Profit 6171 5274 5889 Gross Margin =( Gross Profit / Sales)*100 39.43% 36.25% 40.16% Particulars 2010 2011 2012 Current Assets 4132 4309 3926 Current Liabilities 2344 2128 2095 Current Ratio= Current Assets / Current Liabilities                    1.76           2.02           1.87 Particulars 2010 2011 2012 Inventory 1758 1615 1620 Average Inventory= Inventory at the beginning +Inventory at the end /2                        -   1,686.50 1,617.50 Cost Of goods sold 9480 9275 8775 Accounts Payable 1144 1066 1049 Inventory Turnover = Cost of goods sold / Average Inventory                        -             5.50           5.43 Inventory days= 365/Inventory Turnover                        -           66.37         67.28 Accounts Payable days = Ending accounts payable/Cost of goods sold /365                        -           63.56         67.38