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Lundberg Corporation\'s most recent balance sheet and income statement appear be

ID: 2480778 • Letter: L

Question

Lundberg Corporation's most recent balance sheet and income statement appear below:

    


       

Dividends on common stock during Year 2 totaled $50 thousand. The market price of common stock at the end of Year 2 was $9.42 per share.

    

Compute the gross margin percentage for Year 2. (Round your answer to 1 decimal place. Omit the "%" sign in your response.)

  

  

Compute the earnings per share (of common stock) for Year 2.(Round your answer to 2 decimal places. Omit the "$" sign in your response.)

  

  

Compute the price-earnings ratio for Year 2. (Do not round intermediate calculations. Round your answer to 1 decimal place.)

  

  

Compute the dividend payout ratio for Year 2. (Do not round intermediate calculations. Round your answer to 1 decimal place. Omit the "%" sign in your response.)

  

  

Compute the dividend yield ratio for Year 2. (Round your answer to 2 decimal places. Omit the "%" sign in your response.)

  

  

Compute the return on total assets for Year 2. (Do not round intermediate calculations. Round your answer to 2 decimal places. Omit the "%" sign in your response.)

  

  

Compute the return on common stockholders' equity for Year 2. (Round your answer to 2 decimal places. Omit the "%" sign in your response.)

  

  

Compute the book value per share for Year 2. (Round your answer to 2 decimal places. Omit the "$" sign in your response.)

  

  

Compute the working capital for Year 2. (Input your answer in thousands of dollars. Omit the "$" sign in your response.)

  

  

Compute the current ratio for Year 2. (Round your answer to 2 decimal places.)

  

  

  

  

  

  

Compute the average collection period for Year 2. (Use 365 days in a year. Do not round intermediate calculations. Round your answer to one decimal place.)

  

  

Compute the inventory turnover for Year 2. (Round your answer to 2 decimal places. Omit the "$" sign in your response.)

  

    

Compute the average sale period for Year 2. (Use 365 days in a year. Do not round intermediate calculations. Round your answer to 1 decimal place.)

  

  

Compute the times interest earned for Year 2. (Round your answer to 2 decimal places.)

  

  

Compute the debt-to-equity ratio for Year 2. (Round your answer to 2 decimal places.)

  

  Statement of Financial Position
December 31, Year 2 and Year 1
(in thousands of dollars) Year 2 Year 1   Asset:   Current assets:   Cash $ 160 $ 170   Accounts receivable 270 280   Inventory 170 160   Prepaid expenses 25 25   Total current assets 625 635   Plant and equipment, net 964 944   Total assets $ 1,589 $ 1,579   Liabilities and stockholders' equity:   Current liabilities:   Accounts payable $ 220 $ 210   Accrued liabilities 110 110   Notes payable, short term 160 170   Total current liabilities 490 490   Bonds payable 250 300   Total liabilities 740 790   Stockholders' equity:   Preferred stock, $100 par value, 10% 260 260   Common stock, $1 par value 100 100   Additional paid-in capital--common stock 110 110   Retained earnings 379 315   Total stockholders' equity 849 785   Total liabilities and stockholders' equity $ 1,589 $ 1,575

Explanation / Answer

All values, unless otherwise specified, in Thousands of Dollars      Required: a. Compute the gross margin percentage for Year 2. (Round your answer to 1 decimal place. Omit the "%" sign in your response.)      Gross margin percentage 38.4 Gross Margin = Gross Margin / Sales = 38.4%    b. Compute the earnings per share (of common stock) for Year 2.(Round your answer to 2 decimal places. Omit the "$" sign in your    response.)   Earnings per share 1.4 Earnings per Share = Net Income / Average No. of common stock outstanding    Common Stock issued = 100,000 / 1 = 100,000 share Thus, Earnings per Share = 1.4 $ per share c. Compute the price-earnings ratio for Year 2. (Do not round intermediate calculations. Round your answer to 1 decimal place.)      Price-earnings ratio 6.7 Price Earnings Ratio = Market Price per share / Earnings per share    = 6.7 : 1 d. Compute the dividend payout ratio for Year 2. (Do not round intermediate calculations. Round your answer to 1 decimal place. Omit    the "%" sign in your response.)   Dividend payout ratio 50 Dividend Payout Ratio = Dividends Paid / Common Stock    = 50 / 100 = 50% e. Compute the dividend yield ratio for Year 2. (Round your answer to 2 decimal places. Omit the "%" sign in your response.)      Dividend yield ratio 5.31 Dividend Yield Ratio = Dividend Per share / Market Price per share    Dividend per share = Dividends Paid / No. of shares outstanding = 50,000 / 100,000 = $ 0.5 per share Hence, Dividend Yield Ratio = $ 0.5 / $ 9.42 = 5.31% f. Compute the return on total assets for Year 2. (Do not round intermediate calculations. Round your answer    to 2 decimal places. Omit the "%" sign in your response.)   Return on total assets 8.84 Return on Total Assets = Net Income / Average Total Assets Average Total Assets = ( $ 1,589 + $ 1,579) / 2 = $ 1,584    Hence, Return on Total Assets = $ 140 / $ 1,584 = 8.84% g. Compute the return on common stockholders' equity for Year 2. (Round your answer to 2 decimal places. Omit the "%" sign in your response.)      Return on common stockholders' equity 17.14 Return on Common Stockholders' Equity = Net Income / Average Stockholders' Equity Average Stockholders' Equity = ( $ 849 + $ 785) / 2 = $ 817    Hence, Return on Common Stockholders' Equity = $ 140 / $ 817 = 17.14% h. Compute the book value per share for Year 2. (Round your answer to 2 decimal places. Omit the "$" sign in your response.)      Book value per share 2.1 Book Value per share = Value of Common Shareholders' Equity / No. of shares outstanding    Value of Common Shareholders' Equity = Common Stock + Additional Paid-in Capital = 100 + 110 = $ 210 Thus, Book Value per share = $ 210,000 / 100,000 = $ 2.10 per share i. Compute the working capital for Year 2. (Input your answer in thousands of dollars. Omit the "$" sign in your response.)      Working capital 135 Working Capital = Current Assets - Current Liabilities = $ 625 - $ 490 = $ 135    j. Compute the current ratio for Year 2. (Round your answer to 2 decimal places.)      Current ratio 1.28 Current Ratio = Current Assets / Current Liabilities = $ 625 / $ 490 = 1.28    k. Compute the acid-test ratio for Year 2.(Round your answer to 1 decimal place.)      Acid-test ratio 0.9 Acid Test Ratio = (Current Assets - Inventory) / Current Liabilities Current Assets - Inventory = $ 625 - $ 170 = $ 455 Thus, Acid Test Ratio = $ 455 / $ 490 = 0.9    l. Compute the accounts receivable turnover for Year 2. (Round your answer to 2 decimal places.)      Accounts receivable turnover 5.05 Accounts Receivable Turnover = Sales / Average Accounts Receivables Average Accounts Receivables = ( $ 270 + $ 280) / 2 = $ 275    Thus, Accounts Receivable Turnover = $ 1,390 / $ 275 = 5.05 m. Compute the average collection period for Year 2. (Use 365 days in a year. Do not round intermediate calculations.    Round your answer to one decimal place.)   Average collection period 72.2 days Average Collection Period = 365 / Accounts Receivable Turnover    = 365 / 5.05 = 72.2 days n. Compute the inventory turnover for Year 2. (Round your answer to 2 decimal places. Omit the "$" sign in your response.)      Inventory turnover 32.77 Inventory Turnover Ratio = Cost of Goods Sold / Average Inventory Average Inventory = ($ 170 + $ 160) / 2 = $ 165 Hence, Inventory Turnover Ratio = $ 856 / $ 165 = 5.188 In terms of no. of days this works out to 365 / 5.188 = 70.35 days Thus, the inventory turnover in terms of dollars will be $ 170 X 70.35 / 365 = 32.77      o. Compute the average sale period for Year 2. (Use 365 days in a year. Do not round intermediate calculations.    Round your answer to 1 decimal place.)   Average sale period 70.3 days Average Sale Period = 365 / Inventory Turnover = 70.35 days or 70.3 days    p. Compute the times interest earned for Year 2. (Round your answer to 2 decimal places.)      Times interest earned 6.41 Times Interest Earned = EBIT for Year 2 / Interest Expense    = $ 237 / $ 37 = 6.405 q. Compute the debt-to-equity ratio for Year 2. (Round your answer to 2 decimal places.)      Debt-to-equity ratio 0.87 Debt Equity Ratio = Debt / Equity Debt = Total Liabilities Equity = Total Shareholders' Equity Hence, Debt Equity Ratio = $ 740 / $ 849 = 0.87