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Question 7 Multi-Part 3-1: The balance sheet and income statement shown below ar

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Question 7

Multi-Part 3-1:
The balance sheet and income statement shown below are for Pettijohn Inc. Note that the firm has no amortization charges, it does not lease any assets, none of its debt must be retired during the next 5 years, and the notes payable will be rolled over.

Balance Sheet (Millions of $)

Assets

2010

Cash and securities

$ 1,554.0

Accounts receivable

9,660.0

Inventories

13,440.0

Total current assets

$24,654.0

Net plant and equipment

17,346.0

Total assets

$42,000.0

Liabilities and Equity

Accounts payable

$ 7,980.0

Notes payable

5,880.0

Accruals

    4,620.0

Total current liabilities

$18,480.0

Long-term bonds

10,920.0

Total debt

$29,400.0

Common stock

3,360.0

Retained earnings

    9,240.0

Total common equity

$12,600.0

Total liabilities and equity

$42,000.0

Income Statement (Millions of $)

2010

Net sales

$58,800.0

Operating costs except depr'n

$54,978.0

Depreciation

$ 1,029.0

Earnings bef int and taxes (EBIT)

$ 2,793.0

Less interest

    1,050.0

Earnings before taxes (EBT)

$ 1,743.0

Taxes

$     610.1

Net income

$ 1,133.0

Other data:

Shares outstanding (millions)

175.00

Common dividends

$   509.83

Int rate on notes payable & L-T bonds

6.25%

Federal plus state income tax rate

35%

Year-end stock price

$     77.69



Refer to Multi-Part 3-1. What is the firm's EBITDA coverage?

Answer

3.29

3.46

3.64

3.82

4.01

Question 8

Multi-Part 3-1:
The balance sheet and income statement shown below are for Pettijohn Inc. Note that the firm has no amortization charges, it does not lease any assets, none of its debt must be retired during the next 5 years, and the notes payable will be rolled over.

Balance Sheet (Millions of $)

Assets

2010

Cash and securities

$ 1,554.0

Accounts receivable

9,660.0

Inventories

13,440.0

Total current assets

$24,654.0

Net plant and equipment

17,346.0

Total assets

$42,000.0

Liabilities and Equity

Accounts payable

$ 7,980.0

Notes payable

5,880.0

Accruals

    4,620.0

Total current liabilities

$18,480.0

Long-term bonds

10,920.0

Total debt

$29,400.0

Common stock

3,360.0

Retained earnings

    9,240.0

Total common equity

$12,600.0

Total liabilities and equity

$42,000.0

Income Statement (Millions of $)

2010

Net sales

$58,800.0

Operating costs except depr'n

$54,978.0

Depreciation

$ 1,029.0

Earnings bef int and taxes (EBIT)

$ 2,793.0

Less interest

    1,050.0

Earnings before taxes (EBT)

$ 1,743.0

Taxes

$     610.1

Net income

$ 1,133.0

Other data:

Shares outstanding (millions)

175.00

Common dividends

$   509.83

Int rate on notes payable & L-T bonds

6.25%

Federal plus state income tax rate

35%

Year-end stock price

$     77.69



Refer to Multi-Part 3-1. What is the firm's debt ratio?

Answer

45.93%

51.03%

56.70%

63.00%

70.00%

Question 9

Multi-Part 3-1:
The balance sheet and income statement shown below are for Pettijohn Inc. Note that the firm has no amortization charges, it does not lease any assets, none of its debt must be retired during the next 5 years, and the notes payable will be rolled over.

Balance Sheet (Millions of $)

Assets

2010

Cash and securities

$ 1,554.0

Accounts receivable

9,660.0

Inventories

13,440.0

Total current assets

$24,654.0

Net plant and equipment

17,346.0

Total assets

$42,000.0

Liabilities and Equity

Accounts payable

$ 7,980.0

Notes payable

5,880.0

Accruals

    4,620.0

Total current liabilities

$18,480.0

Long-term bonds

10,920.0

Total debt

$29,400.0

Common stock

3,360.0

Retained earnings

    9,240.0

Total common equity

$12,600.0

Total liabilities and equity

$42,000.0

Income Statement (Millions of $)

2010

Net sales

$58,800.0

Operating costs except depr'n

$54,978.0

Depreciation

$ 1,029.0

Earnings bef int and taxes (EBIT)

$ 2,793.0

Less interest

    1,050.0

Earnings before taxes (EBT)

$ 1,743.0

Taxes

$     610.1

Net income

$ 1,133.0

Other data:

Shares outstanding (millions)

175.00

Common dividends

$   509.83

Int rate on notes payable & L-T bonds

6.25%

Federal plus state income tax rate

35%

Year-end stock price

$     77.69



Refer to Multi-Part 3-1. What is the firm's ROA?

Answer

2.70%

2.97%

3.26%

3.59%

3.95%

Question 10

Multi-Part 3-1:
The balance sheet and income statement shown below are for Pettijohn Inc. Note that the firm has no amortization charges, it does not lease any assets, none of its debt must be retired during the next 5 years, and the notes payable will be rolled over.

Balance Sheet (Millions of $)

Assets

2010

Cash and securities

$ 1,554.0

Accounts receivable

9,660.0

Inventories

13,440.0

Total current assets

$24,654.0

Net plant and equipment

17,346.0

Total assets

$42,000.0

Liabilities and Equity

Accounts payable

$ 7,980.0

Notes payable

5,880.0

Accruals

    4,620.0

Total current liabilities

$18,480.0

Long-term bonds

10,920.0

Total debt

$29,400.0

Common stock

3,360.0

Retained earnings

    9,240.0

Total common equity

$12,600.0

Total liabilities and equity

$42,000.0

Income Statement (Millions of $)

2010

Net sales

$58,800.0

Operating costs except depr'n

$54,978.0

Depreciation

$ 1,029.0

Earnings bef int and taxes (EBIT)

$ 2,793.0

Less interest

    1,050.0

Earnings before taxes (EBT)

$ 1,743.0

Taxes

$     610.1

Net income

$ 1,133.0

Other data:

Shares outstanding (millions)

175.00

Common dividends

$   509.83

Int rate on notes payable & L-T bonds

6.25%

Federal plus state income tax rate

35%

Year-end stock price

$     77.69



Refer to Multi-Part 3-1. What is the firm's ROE?

Answer

8.54%

8.99%

9.44%

9.91%

10.41%

Question 11

Multi-Part 3-1:
The balance sheet and income statement shown below are for Pettijohn Inc. Note that the firm has no amortization charges, it does not lease any assets, none of its debt must be retired during the next 5 years, and the notes payable will be rolled over.

Balance Sheet (Millions of $)

Assets

2010

Cash and securities

$ 1,554.0

Accounts receivable

9,660.0

Inventories

13,440.0

Total current assets

$24,654.0

Net plant and equipment

17,346.0

Total assets

$42,000.0

Liabilities and Equity

Accounts payable

$ 7,980.0

Notes payable

5,880.0

Accruals

    4,620.0

Total current liabilities

$18,480.0

Long-term bonds

10,920.0

Total debt

$29,400.0

Common stock

3,360.0

Retained earnings

    9,240.0

Total common equity

$12,600.0

Total liabilities and equity

$42,000.0

Income Statement (Millions of $)

2010

Net sales

$58,800.0

Operating costs except depr'n

$54,978.0

Depreciation

$ 1,029.0

Earnings bef int and taxes (EBIT)

$ 2,793.0

Less interest

    1,050.0

Earnings before taxes (EBT)

$ 1,743.0

Taxes

$     610.1

Net income

$ 1,133.0

Other data:

Shares outstanding (millions)

175.00

Common dividends

$   509.83

Int rate on notes payable & L-T bonds

6.25%

Federal plus state income tax rate

35%

Year-end stock price

$     77.69



Refer to Multi-Part 3-1. What is the firm's BEP?

Answer

6.00%

6.32%

6.65%

6.98%

7.33%


Question 12

Multi-Part 3-1:
The balance sheet and income statement shown below are for Pettijohn Inc. Note that the firm has no amortization charges, it does not lease any assets, none of its debt must be retired during the next 5 years, and the notes payable will be rolled over.

Balance Sheet (Millions of $)

Assets

2010

Cash and securities

$ 1,554.0

Accounts receivable

9,660.0

Inventories

13,440.0

Total current assets

$24,654.0

Net plant and equipment

17,346.0

Total assets

$42,000.0

Liabilities and Equity

Accounts payable

$ 7,980.0

Notes payable

5,880.0

Accruals

    4,620.0

Total current liabilities

$18,480.0

Long-term bonds

10,920.0

Total debt

$29,400.0

Common stock

3,360.0

Retained earnings

    9,240.0

Total common equity

$12,600.0

Total liabilities and equity

$42,000.0

Income Statement (Millions of $)

2010

Net sales

$58,800.0

Operating costs except depr'n

$54,978.0

Depreciation

$ 1,029.0

Earnings bef int and taxes (EBIT)

$ 2,793.0

Less interest

    1,050.0

Earnings before taxes (EBT)

$ 1,743.0

Taxes

$     610.1

Net income

$ 1,133.0

Other data:

Shares outstanding (millions)

175.00

Common dividends

$   509.83

Int rate on notes payable & L-T bonds

6.25%

Federal plus state income tax rate

35%

Year-end stock price

$     77.69



Refer to Multi-Part 3-1. What is the firm's profit margin?

Answer

1.40%

1.56%

1.73%

1.93%

2.12%


Multi-Part 3-1:
The balance sheet and income statement shown below are for Pettijohn Inc. Note that the firm has no amortization charges, it does not lease any assets, none of its debt must be retired during the next 5 years, and the notes payable will be rolled over.

Balance Sheet (Millions of $)

Assets

2010

Cash and securities

$ 1,554.0

Accounts receivable

9,660.0

Inventories

13,440.0

Total current assets

$24,654.0

Net plant and equipment

17,346.0

Total assets

$42,000.0

Liabilities and Equity

Accounts payable

$ 7,980.0

Notes payable

5,880.0

Accruals

    4,620.0

Total current liabilities

$18,480.0

Long-term bonds

10,920.0

Total debt

$29,400.0

Common stock

3,360.0

Retained earnings

    9,240.0

Total common equity

$12,600.0

Total liabilities and equity

$42,000.0

Income Statement (Millions of $)

2010

Net sales

$58,800.0

Operating costs except depr'n

$54,978.0

Depreciation

$ 1,029.0

Earnings bef int and taxes (EBIT)

$ 2,793.0

Less interest

    1,050.0

Earnings before taxes (EBT)

$ 1,743.0

Taxes

$     610.1

Net income

$ 1,133.0

Other data:

Shares outstanding (millions)

175.00

Common dividends

$   509.83

Int rate on notes payable & L-T bonds

6.25%

Federal plus state income tax rate

35%

Year-end stock price

$     77.69





Refer to Multi-Part 3-1. What is the firm's EBITDA coverage?

Answer





3.29


3.46


3.64


3.82


4.01




Explanation / Answer

Question 7:

 Firm’s EBITDA Coverage (or) TIE = [(EBIT + Depreciation) / Interest expenses]

Firm’s EBITDA Coverage (or) TIE = [($2,793 + $1,029) / $1,050]

Firm’s EBITDA Coverage (or) TIE = [$3,822 / $1,050]

Firm’s EBITDA Coverage (or) TIE = 3.64

Firm’s EBITDA Coverage Ratio = 3.64

Question 8:

 Firm’s Debt Ratio = [Total Debt / Total Assets]

Debt Ratio = [(Total Assets – Total Equity) / Total Assets]

[Total Assets – Total Equity] = [$42,000 - $12,600) / $42,000

Debt Ratio = 0.7 (or) 70%

Firm’s Debt Ratio = 70%

Question 9:

 Firm’s ROA = [Net Income / Total Assets]

Net Income = $1,133

Total Assets = $42,000

Firm’s ROA = [$1,133 / $42,000]

Firm’s ROA = 0.02697 (OR) 2.697%

Firm’s ROA = 2.70%

Question 10:

 Firm’s ROE = [Net Income / Total Equity]

Firm’s ROE = [$1,133 / $12,600]

Firm’s ROE = 0.0899 (or) 8.99%

 Firm’s ROE = 8.99%

 

Question 11:

The basic earning power (BEP) ratio is calculated by dividing operating income (EBIT) by total assets.

  Firm’s BEP (Basic Earning Power) Ratio = [EBIT / Total Assets]

EBIT = $2,793

Total Assets = $42,000

 

Firm’s BEP (Basic Earning Power) Ratio = [$2,793 / $42,000]

Firm’s BEP (Basic Earning Power) Ratio = 0.0665 (or) 6.65%

 

Firm’s BEP (Basic Earning Power) Ratio = 6.65%

 

Question 12:

 Firm’s Profit Margin = [Net income / Sales]

Net Income = $1,133

Sales = $58,800

Profit Margin = [$1,133 / $58,800]

Profit Margin = 0.019268 (or) 1.93%

 Profit Margin = 1.93%

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