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2016 2015 2014 2013 2012 Inventory Turnover 4.20 4.10 4.10 3.90 3.70 Debt Ratio

ID: 2568267 • Letter: 2

Question

2016

2015

2014

2013

2012

Inventory Turnover

4.20

4.10

4.10

3.90

3.70

Debt Ratio

0.48

0.50

0.49

0.47

0.47

Times Interest Earned

4.60

4.80

5.90

5.70

6.00

Sales as a % of 1996 Sales

1.46

1.23

1.12

1.06

1.00

Net Income as a % of 1996 Income

1.31

1.20

1.10

1.06

1.00

Gross Profit Margin on sales

38.5%

38.8%

38.9%

40.0%

39.7%

Operating Expenses to Net Sales

11.4%

11.3%

11.5%

11.4%

11.7%

Net Profit Margin

7.6%

8.6%

8.9%

9.4%

9.3%

Return on Total Operating Assets

9.4%

9.6%

9.6%

10.0%

10.7%



Required:

a.

The net profit margin has declined substantially. Discuss at least two specific possible causes of this situation for this firm (based on the above data only). (2 points)

b.

Has the firm utilized its total operating assets effectively for each of the five years? Show with the DuPont analysis. Discuss the ability of the firm to generate sales based on total operating assets. (7 points)

2016

2015

2014

2013

2012

Inventory Turnover

4.20

4.10

4.10

3.90

3.70

Debt Ratio

0.48

0.50

0.49

0.47

0.47

Times Interest Earned

4.60

4.80

5.90

5.70

6.00

Sales as a % of 1996 Sales

1.46

1.23

1.12

1.06

1.00

Net Income as a % of 1996 Income

1.31

1.20

1.10

1.06

1.00

Gross Profit Margin on sales

38.5%

38.8%

38.9%

40.0%

39.7%

Operating Expenses to Net Sales

11.4%

11.3%

11.5%

11.4%

11.7%

Net Profit Margin

7.6%

8.6%

8.9%

9.4%

9.3%

Return on Total Operating Assets

9.4%

9.6%

9.6%

10.0%

10.7%

Explanation / Answer

b.


a. The net profit margin has declined substantially Two specific possible causes might be : Increasing interest expenses as seen from the decreasing times interest earned ratio & also increasing liabilities /debt ratio Increasing COGS as compared to sales--as seen fron increasing Inventory turnover ratio