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Via does business in three different business segments 1. Entertainment, publish

ID: 2502530 • Letter: V

Question

Via does business in three different business segments 1. Entertainment, publishing, information, and consumer/ commercial finance. Results for a recent year were as follows.

revenue

operating income

total assets

entertainment

$1,050

$210

$1,000

publishing/information

$700

$140

$1,400

consumer/commercial finance

$1,060

$265

$848

1.       Compute the following for each business segment:

a.       Return on sales

b.      Capital turnover

c.       ROI

2.       Comment on the differences in ROI among the business segments. Include reasons for the differences.

  

     

revenue

     

operating income

     

total assets

     

entertainment

     

$1,050

     

$210

     

$1,000

     

publishing/information

     

$700

     

$140

     

$1,400

     

consumer/commercial finance

     

$1,060

     

$265

     

$848

  

Explanation / Answer

a. Return on sales = Operating Income / Revenue

entertainment business segment = $210 / $1,050 = 0.2 = 20%

publishing/information business segment = $140 / $700 = 0.2 = 20%

consumer/commercial financ business segment = $265/$1,060 = 0.25 = 25%


b. Capital turnover = revenue / total assets

entertainment business segment = $1,050/ $1,000 = 1.05 times

publishing/information business segment = $700/$1,400 = 0.5 times

consumer/commercial financ business segment = $1,060/$848 = 1.25 times


c. ROI = Return on sales x Capital turnover


entertainment business segment = 1.05 x 0.2 = 0.21 = 21%

publishing/information business segment = 0.5 x 0.2 = 0.1 = 10%

consumer/commercial financ business segment = 1.25 x 0.25 = 0.3125 = 31.25%


2) The ROI of consumer/commercial financ   > ROI of entertainment > ROI of publishing/information.

The differences are because of

a) lower Capital turnover ratio of publishing/information business than the other two segments and

b)lower Return on sales ratio of publishing/information business than the other two segments and