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The vertical analysis statement of Nobell Inc. is as shown below: (In millions)

ID: 2599187 • Letter: T

Question

The vertical analysis statement of Nobell Inc. is as shown below:

(In millions)

2016

Percent of Total

2015

Percent of Total

Net Sales

$6,355

100.0%

$4,920

100.0%

Cost of Goods Sold

3,370

53.0

2,200

44.7

Gross Profit

$2,985

47.0

$2,720

55.3

Operating Expenses:

Selling Expenses

$675

10.6

$580

11.8

Administrative expenses

$410

6.5

425

8.6

Total Expenses

$1,085

17.1

$1,005

20.4

Operating Income

$1,900

29.9

$1,715

34.9

Other Revenues and (Expenses):

Interest Revenue

0

0

0

0.0

Interest Expense

(400)

(6.3)

(695)

(14.1)

Total Revenues and (Expenses)

(400)

(6.3)

(695)

(14.1)

Income Before Taxes

$1,500

23.6

$1,020

20.7

Income Tax Expense

230

3.6

210

4.3

Net Income

$1,270

20.0

$810

16.5

The figure 47.0% shown for gross profit in 2016 signifies that the ________.

The balance sheet of Atlantis Inc. is below:
Atlantis Inc.
Comparative Balance Sheet
December 31,                                       2016 and        2015
                                                                2016               2015
Assets
Total Current Assets                              $200,000      $100,000
Property, Plant, and Equipment, Net        550,000       500,000
Other Assets                                            50,000           50,000
Total Assets                                             $800,000      $650,000
Liabilities
Total Current Liabilities                              150,000        100,000
Long-term Debt                                          350,000        250,000
Total Liabilities                                            500,000        350,000
Stockholders' Equity
Total Stockholders' Equity 300,000    300,000
Total Liabilities and Stockholders' Equity    $800,000      $650,000

Calculate the Current Ratio for both years

Which of the following answers is correct for one of the years for the current ratio?

e-Shop Inc. has net sales on account of $1,200,000. The average net accounts receivable are $600,000. Calculate the days' sales in receivables.

Atlantis Inc. provides the following data:

                                       Atlantis Inc.

                           Balance Sheet

                            Year Ended Dec 31, 2015

2015

Assets

Current Assets:

   Cash and Cash Equivalents

$29,000

   Accounts Receivable, Net

31,000

   Merchandise Inventory

53,000

Total Current Assets

$113,000

Property, Plant, and Equipment, Net

120,000

Total Assets

$233,000

         Liabilities

Current Liabilities:

   Accounts Payable

$4,000

   Notes Payable

2,000

Total Current Liabilities

$6,000

Long-term Liabilities

84,000

Total Liabilities

$90,000

         Stockholders' Equity

Common Stock

$30,000

Retained Earnings

113,000

Total Stockholders' Equity

$143,000

Total Liabilities and Stockholders' Equity

$233,000

Calculate the debt to equity ratio.

(In millions)

2016

Percent of Total

2015

Percent of Total

Net Sales

$6,355

100.0%

$4,920

100.0%

Cost of Goods Sold

3,370

53.0

2,200

44.7

Gross Profit

$2,985

47.0

$2,720

55.3

Operating Expenses:

Selling Expenses

$675

10.6

$580

11.8

Administrative expenses

$410

6.5

425

8.6

Total Expenses

$1,085

17.1

$1,005

20.4

Operating Income

$1,900

29.9

$1,715

34.9

Other Revenues and (Expenses):

Interest Revenue

0

0

0

0.0

Interest Expense

(400)

(6.3)

(695)

(14.1)

Total Revenues and (Expenses)

(400)

(6.3)

(695)

(14.1)

Income Before Taxes

$1,500

23.6

$1,020

20.7

Income Tax Expense

230

3.6

210

4.3

Net Income

$1,270

20.0

$810

16.5

Explanation / Answer

gross profit is 47.0% of net sales revenue {($2985/$6355)*100}

(Current Assets/Current Liabilities)

($200000/$150000)

Year 2016 1.33

(Accounts Receivable/Net Sales on account)*365

($600,000/$1200,000)*365

182.5 days

Total Liabilities/Stockholders Equity

$90000/$143000

0.63

gross profit is 47.0% of net sales revenue {($2985/$6355)*100}

  • The correct answer is

(Current Assets/Current Liabilities)

($200000/$150000)

Year 2016 1.33

  • The correct answer is Days Sales in Receivables

(Accounts Receivable/Net Sales on account)*365

($600,000/$1200,000)*365

182.5 days

  • The correct Answer is Debt to Equity Ratio

Total Liabilities/Stockholders Equity

$90000/$143000

0.63