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i) Perform horizontal analysis and calculate percent changes ii) Calculate the f

ID: 2629278 • Letter: I

Question

i) Perform  horizontal analysis and calculate percent changes

ii) Calculate the following ratios for fiscal year 2008:

a. Current Ratio

b.Acid-test ratio

c.Inventory turnover

d.Days' sales in receivables

e.Debt Ratio

f.Times-Intrest-earned ratioi

g.Rate of return on net sales

h.Rate of return on total assets

i.Rate of return on common stockholders' equity

j.Earnings per share of common stockholders' equity

k.Price/earnings ratio

l. Dividend yield

m. Book value per share of common stock

Target Corporation income statment is presented below

Target Corporation

Income Statment (Adapted)

For the Fiscal Year 2008 and 2007

(Dollars in Million)                                                2008                         2007

Sales Revenue**                                                 $63,339                      $62,530

Cost of Goods Sold                                            44,157                          42,929

Gross Profit                                                          19,182                        19,601

Operating Expenses:                                           12,954                         12,670

Selling,general,and Administrative                     1,826                             1,659

Depreciation                                                         4,402                           5,272

Operating income                                                 866                                 647

Intrest expense,net                                               1,322                           1,776

Income tax expense                                              $2,214                        $2,489

Net income                                                           

Also, the company's balance sheet (adaptes), at the end of fiscal year 2008 and 2007 provided.

Target Corporation

Balance Sheet (Adapted)

End of Fiscal Year*

(Dollars In Millions)                                           2008             2007

Current assets                                                 $864              $2,450

Cash and Cash equivalents                             8,084              8,054

Credit Card receivables, net of allowance        6,705              6,780

Other Current Assets                                        1,835              1,622

Total Current Assets                                        17,488             18,906

Property,plant,and equitment net                   25,756               24,095

Other noncurrent assets                                 862                    1,559

Total Assets                                                  $44,106               $44,560

Current Liablilites

Accounts Payable                                        $6,337                  $$6,721

Other Current Liabilites                                 4,175                      5,061

Total current liabilites                                    10,512                 11,782

Long-term liabilites                                        19,882                  17,471

Total Liabilites                                                30,394                  29,253

Common stock and Additional paid in capital   2,825                   2,724

Retained earnings*                                          10,887                  12,583

Total stockholders' equity                                13,712                   15,307

Total liabilites and equity                                 $44,106                 $44,560

* January 31 2009 ( fiscal year 2008) and Febuary 2,2008 ( Fiscal year 2007)

Other Company Information is as follows

Target has no prefeered stock issued or outstanding

There were 752,712,464 common shares issued and outsanding at the end of fiscal year 2008

Cash dividends of $0.62 per share were declared during fiscal year 2008

The closing marker price per share was $31.20 on Friday,January 30,2009 ( the end of fiscal year 2008) and $57.05 on Friday,Febuary 1,2008 (the end of fiscal year 2007)

Explanation / Answer

Required:

1.Prepare a horizontal analysis for year 2009 of the balance sheet, using the 2008 amount as the base.

                                 Killran Corproration

                                     Balance Sheet

                                       December 31

    2009

     2008

Amount

Increase

(Decrease)

% Change

Assets

Current Assets

Cash

$13,300

$20,350

Held-for-trading investments

8,200

8,000

Receivable, net

26,000

24,000

Inventories

45,000

40,000

Prepaid expenses

2,500

4,650

Tottal Current assets---net

95,000

97,000

Plant and equipment-net

185,680

196,500

Land

40,000

35,000

Intangibles and other assets

2,400

2,400

Tottal assests

$323,080

$330,900

    2009

     2008

Amount

Increase

(Decrease)

% Change

Assets

Current Assets

Cash

$13,300

$20,350

Held-for-trading investments

8,200

8,000

Receivable, net

26,000

24,000

Inventories

45,000

40,000

Prepaid expenses

2,500

4,650

Tottal Current assets---net

95,000

97,000

Plant and equipment-net

185,680

196,500

Land

40,000

35,000

Intangibles and other assets

2,400

2,400

Tottal assests

$323,080

$330,900