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Compute the following ratios for two years. You may use Excel to compute your ra

ID: 2732275 • Letter: C

Question

Compute the following ratios for two years. You may use Excel to compute your ratios. (all these formulas should be bases on the company you picked, in this case Under Armour) use numbers from balance sheet and income statements found online.

Debt ratio

Gross profit margin

Free cash flow

Times interest earned

Accounts receivable turnover

Inventory turnover

Prepare a DuPont Analysis of ROE for two years, including computations of

Return on Sales

Asset Turnover

Return on Assets

Financial Leverage

Return on Equity

Briefly evaluate the ratio trends. Indicate on your worksheet whether each ratio is:

stronger / weaker

quicker /slower

more / less liquid

more / less risk

Explanation / Answer

As per year ending 2015:-

Debt ratio=Current liabilities and long term liabillites/Total assets*100=(478.81+627)/2870=38.53%

Gross profit margin=Cost of goods sold/total sales*100=2.057/3.96*100=51.94%

Free cash flow=operating cashflow - capital expenditure=-44.10-298.93= -343.03

Times Interest earned=Earnings before interest and tax(EBIT)/Total interest on debt and other obligations

=401.31M/14.63M=27.4306

Accounts receivable turnover=Credit sales/Accounts receivable=not given/433.64M

Inventory turnover=Cost of goods sold/Average Inventory=2057M/783M=0.5194

Dupont analysis ROE=Profit marigin*total Asset turnover*Equity multiplier

=(profit/sales)*(Sales/assets)*Assets/Equity

=(2.01B/3.96B)*(3.96B/2.87B)*(2.87B/1.67B)=1.2036

Return on sales=EBIT/Sales=401.31M/3.96B=10.13%

Asset Turnover=Sales/assets)=3.96B/2.87B=1.3798

Return on assets=Net Income/Total Assets=232.57M/2870M=8.1%

Fianancial Leverage=EBIT/(EBIT-Interest)=401.31M/(401..31M-14.63M)=1.0378

Return on Equity=Net income/shareholders funds=232.57M/1670M=13.93%

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