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Smolira Golf has 13,000 shares of common stock outstanding, and the market price

ID: 2612657 • Letter: S

Question

Smolira Golf has 13,000 shares of common stock outstanding, and the market price for a share of stock at the end of 2014 was $76.

What is the price-earnings ratio? (Do not round intermediate calculations. Round your answer to 2 decimal places (e.g., 32.16).)

What is the price-sales ratio? (Do not round intermediate calculations. Round your answer to 2 decimal places (e.g., 32.16).)

What are the dividends per share? (Do not round intermediate calculations. Round your answer to 2 decimal places (e.g., 32.16).)

What is the market-to-book ratio at the end of 2014? (Do not round intermediate calculations. Round your answer to 2 decimal places (e.g., 32.16).)

Some recent financial statements for Smolira Golf, Inc., follow.

Explanation / Answer

Requirement 1:

Calculation of price-earnings ratio:

Price-earning ratio = Market Price / Earning per share

Market Price

$    76.00

Earning per share = Net Income / Number of shares =35285/ 13000

$       2.71

Price-earning ratio = 76 /2.71

        28.00

Times

Requirement 2:

Calculation of price-sales ratio:

Price-sale ratio = Market Price / Sales per share

Market Price

$    76.00

Sales per share = Total Sales / Number of shares =187170/ 13000

$    14.40

Price-earning ratio = 76 /14.40

          5.28

Times

Requirement 3:

Calculation of Dividend Per Share

Dividend per share = Total Dividend / Number of shares =11895 / 13000

$       0.92

Requirement 4:

Calculation of market-to-book ratio:

Market to Book ratio = Market Price / Book Value per share

Market Price

$    76.00

Book Value per share = Owners’ equity / Number of shares =76539/ 13000

$       5.89

Market to Book ratio = 76 /5.89

        12.91

Times

Requirement 1:

Calculation of price-earnings ratio:

Price-earning ratio = Market Price / Earning per share

Market Price

$    76.00

Earning per share = Net Income / Number of shares =35285/ 13000

$       2.71

Price-earning ratio = 76 /2.71

        28.00

Times

Requirement 2:

Calculation of price-sales ratio:

Price-sale ratio = Market Price / Sales per share

Market Price

$    76.00

Sales per share = Total Sales / Number of shares =187170/ 13000

$    14.40

Price-earning ratio = 76 /14.40

          5.28

Times

Requirement 3:

Calculation of Dividend Per Share

Dividend per share = Total Dividend / Number of shares =11895 / 13000

$       0.92

Requirement 4:

Calculation of market-to-book ratio:

Market to Book ratio = Market Price / Book Value per share

Market Price

$    76.00

Book Value per share = Owners’ equity / Number of shares =76539/ 13000

$       5.89

Market to Book ratio = 76 /5.89

        12.91

Times

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