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Estaiban?s Taco Shack Current Income Statement Gross Sales $430,000 100% Ret/All

ID: 2646210 • Letter: E

Question

Estaiban?s Taco Shack

Current Income Statement

Gross Sales                                         $430,000                     100%

Ret/Allowances                                       20,000                         5%

Net Sales                                             $410,000                     95%

Cost of Goods Sold                            $150,500                      35%

Gross Profit                                        $259,500                      60%

Operating Expenses

            Payroll                                              $103,200                     24%

            Rent                                            50,100                        11%

            Debt Service                                21,500                         5%

            Advertising                                 12,900                         3 %

            Insurance                                       8,600                         2%

            Maintenance                                 8,600                         2%

            Total Op Exp                        $204,900                       47%

Earnings Before Taxes (EBT)           $ 54,600                          13 %           

Estaiban?s Taco Shack

Current Balance Sheet

Assets                                                                         Liabilities                                         

Current Assets                                                                        Current Liabilities

            Cash                            $30,300                                   Payroll Payable           $7,000

            Inventory                    $25,100                                   Taxes Payable            $9,000

            A/R                             $ 4,100                                   A/P                             $21,400

Total                                       $59,500                                   S/T Loan                      $3,700

                                                                                                Total                          $41,100

                                                                                    Fixed Liabilities

Fixed Assets                                                                          Mortgage                    $85,000

            Land                             $135,000                                L/T Loan                   $ 14,500

            Buildings                      $ 72,000                                Total                          $99,500

            Fixtures                        $ 20,700                                Total Liabilities       $140,600

            Equipment                   $ 35,700                    Net Worth                          $182,300

Total                                       $263,400                    Liabilities + Net Worth      $322,900

Total Assets                           $322,900

4. Debt Ratios:   Debt Ratio = _____.44_______,   Leverage Ratio = ____________

Could you please break down how to get the leverage ratio. Thanks!

Estaiban's Taco Shack Current Income Statement Gross Sales Ret/Allowances Net Sales Cost of Goods Sold Gross Profit Operating Expenses S430,000 20,000 S410,000 S150,500 S259,500 100% 5% 95% 35% 60% S103,200 50,100 21,500 12,900 8,600 8,600 S204,900 S 54,600 24% 11% 5% 3% 2% 2% 47% Payroll Rent Debt Service Insurance Total Op Exp Earnings Before Taxes (EBT) 13% Estaiban's Taco Shack Current Balance Sheet Assets Current Assets Liabilities Current Liabilities S30,300 S25,100 Cash Inventory A/R Payroll Payable Taxes Payable A/P S/T Loan Total $7,000 S9,000 $21,400 S3,700 S41,100 Total S59,500 Fixed Liabilities Fixed Assets $85,000 Mortgage LT Loarn Total Total Liabilities S135,000 Land Buildings Fixtures S99,500 $140,600 Net Worth Liabilities +Net Worth Total Total Assets S263,400 S322,900 $322,900 Given the above Income statement and balance sheet, answer the following questions:

Explanation / Answer

Leverage ratio = Total Liability/Net Worth

Leverage ratio =   140600/182300

Leverage ratio = 0.77

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