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Attempts: Score: 17 18. Problem 4.23 Ratio Analysis Data for Barry Computer Co.

ID: 2600892 • Letter: A

Question

Attempts: Score: 17 18. Problem 4.23 Ratio Analysis Data for Barry Computer Co. and its industry averages follow. Barry Computer Company: Balance Sheet as of December 31, 2014 (In Thousands) Cash Receivables Inventories $195,520 481,280 315,840 $992,640 Accounts payable Other current liabilities Notes payable $210,560 195,520 150,400 $556,480 Total current assets Total current liabilities Long-term debt Common equity Total liabilities and equity $315,840 631,680 $1,504,000 Net fixed assets 511,360 Total assets $1,504,000 Barry Computer Company: Income Statement for Year Ended December 31,2014 (In Thousands) Sales $2,350,000

Explanation / Answer

3. Days sales outstanding = Accounts receivable / Total credit sales

= 481280/ 2350000*365

= 74.75 days

4. Total Assets turnover = Total sales / net assets

= 2350000 / 1504000

= 1.5625

5. Inventory turnover = cost of goods sold / average inventory

= 1997500/315840

= 6.324405

6. Profit Margin = EBIT/ TOtal sales

= 141000 / 2350000

= 6%

it can be net prodit margin = net profit / sales

= 71335/2350000

= 3.04%

7. ROA = Net profit /Total Assets

= 141000 / 1504000

= 9.38%

8. ROIC (Return on invested capital) = net income / invested capital(long term debt + equity)

= 71335 / (315840+631680)

= 71335 / 947520

= 11.29%

9. TIE(Time interest earned) = EBIT / Interest

= 141000/22109

= 6.377

10. Debt total capital = Debt(long term debt + short term debt)/ total capital

= (556480 + 315840) / 1504000

= 872320 / 1504000

= 58%

DU pont equation = net profit/sales * sales /total assets* assets/equity

=so from formula only variable are left = net profit / equity

= 71335/631680

= 11.29%

c. option (v)

d. option (iv) looks meaning full from the question perspective.

Note - due to average values not known, have taken individual year values.

Please note all values are in $.

In case of any clarification required please comment.

Current ratio = current ratio / current liabilities Total current assets = 992640 Total current libilities = 556480 current ratio = 992640/556480 1.783784 Quick Ratio = Quick assets / current libilities quick assets = 676800 (current assets less inventory) 1.216216