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Chapter 4-8 Use the above information from the tables to work out the following

ID: 2728362 • Letter: C

Question

Chapter 4-8

Use the above information from the tables to work out the following missing entries, and then calculate the company’s return on equity. Note: Turnover and the average collection period are calculated using start-of-year, not average, values. (Enter your answers in millions. Round intermediate calculations and final answers to 2 decimal places.)

  Long-term debt ratio 0.1   Times interest earned 8.0   Current ratio 1.8   Quick ratio 1.0   Cash ratio 0.4   Inventory turnover 4.0   Average collection period 73 days

Explanation / Answer

Inventory turnover ratio = Cost of goods sold / inventory

   4 = Cost of goods sold / 44

Cost of goods sold = 44 * 4 = $ 176 Million

Debtor Turnover ratio = 365 / Debtor collection period =365 / 73 = 5 Times

Debtor Turnover ratio = Sales / Account receivable

   5 = Sales / 52

   Sales = 52 *5 = $ 260 Million

Times interest earned ratio = EBIT / Interest

     EBIT = Sales - Cost of goods sold - Operating expenses

= 260 - 176 - (28 + 38)

   = 260 - 176 - 66

   = $ 18 Million

Times interest earned ratio = 18 / Interest

   8 (Given) = 18 / Interest

   Interest = 18 /8 = $ 2.25 Million

Income before Tax   = EBIT - Interest = 18 - 2.25 = $ 15.75 Million

Tax = 35 % of $ 15.75 Million = $ 5.5125 Million

Net income  = 15.75 - 5.5125 = $ 10.2375 Million

Conclusion:

Note: All the figures are in millions of dollars ($).

Sales 260 Cost of goods 176 EBIT 18 Interest 2.25 Income before tax 15.75 Tax expense 5.5125 Net income 10.2375
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