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Companies 1 2 3 4 Balance sheet data (component %) Cash 3.5 4.7 8.2 11.7 Account

ID: 2665077 • Letter: C

Question

                                                                             Companies

                                                1                              2                     3                      4

Balance sheet data                                                         

(component %)                   

Cash                                       3.5                        4.7                     8.2                  11.7

Accounts receivable               16.9                        28.9                   16.8                 51.9

Inventory                              46.8                        35.6                    57.3                 4.8

Property and equipment         18.3                        21.7                    7.6                18.7

Income statement data

(component %)

Gross profit                          22.0                        22.5                  44.8                    N/A

Profit before taxes                2.1                          0.7                   1.2                   3.2

Selected ratios

Current ratio                         1.3                          1.5                  1.6                 1.2

Inventory turnover ratio         3.6                          9.8                1.5                     N/A

Debt-to-equity ratio              2.6                          2.6                 2                       3.2

This financial information pertains to the following information:

A.       retail for store

B.       advertising agency

C.      wholesale candy company

D.      car manufacturer

Required:

Match each company with its financial information

Explanation / Answer

Company 1= Wholesale candy company

Company 2= Car manufacturer: Car manufacturing is capital intensive and company 2 has maximum property & equipement.

Company 3= Retail for store: Retail store generate most of its sale in cash, company 3 has more cash than company 1, so company 3 suits more to retail for store.

Company 4= Advertising agency: Company 4 does not have any inventory (negligible inventory), advertising agency is the one that suits most here since an advertising agency does not have any inventory.

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