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

ID: 2727971 • Letter: S

Question

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

Smolira Golf has 10,000 shares of common stock outstanding, and the market price for a share of stock at the end of 2016 was $89.
  
What is the price–earnings ratio? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)
  
Price–earnings ratio             times
  
What is the price–sales ratio? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)
  
Price–sales ratio             times
  
What are the dividends per share? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)
  
Dividends per share            $
  
What is the market-to-book ratio at the end of 2016? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)
  
Market-to-book ratio             times

SMOLIRA GOLF, INC.
Balance Sheets as of December 31, 2015 and 2016 2015 2016 2015 2016 Assets Liabilities and Owners’ Equity Current assets Current liabilities Cash $ 2,851 $ 2,707 Accounts payable $ 2,213 $ 2,720 Accounts receivable 4,707 5,661 Notes payable 1,810 2,236 Inventory 12,718 13,662 Other 102 119 Total $ 20,276 $ 22,030 Total $ 4,125 $ 5,075 Long-term debt $ 14,500 $ 17,260 Owners’ equity Common stock and paid-in surplus $ 44,000 $ 44,000 Fixed assets Accumulated retained earnings 15,714 39,988 Net plant and equipment $ 58,063 $ 84,293 Total $ 59,714 $ 83,988 Total assets $ 78,339 $ 106,323 Total liabilities and owners’ equity $ 78,339 $ 106,323

Explanation / Answer

Number of share outstanding = 10,000

Price per share = 89

Total market capitalization = Number of share × Price per share

                                                 = 10,000 × $89

                                                 = $890,000

Total market capitalization = $890,000

Net Income = $36,299

a.

Price earnings ratio = Total Price of stock / Net earning

                               = $890,000 / $36,299

                               = 24.52

Price earnings ratio of company is 24.52.

b.

Total price of stock = $890,000

Sale = $189,770

Price to sale ratio = Total price of stock / Sales

                             = $890,000 / $189,770

                             = 4.69

Price to sales ratio is 4.69.

c.

Total dividend paid = $12,025

Number of stock = 10,000

Dividend per share = Total dividend paid / Number of share outstanding

                               = $12,025 / 10,000

                             = $1.2025

Hence, Dividend per share is $1.2025.

d.

Total book value of equity for 2016 is get from the balance sheet of the company.

Book value of equity = $83,988

Market value of equity = $890,000

Market to book value ratio = Market value of equity / book value of equity

                                           = $890,000 / $83,988

                                           = 10.60

Hence, Market to book ratio is 10.60.

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