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For questions #7-18, refer to the following financial information for Plyler Ove

ID: 2735145 • Letter: F

Question

For questions #7-18, refer to the following financial information for Plyler Overhead Door.

YOU MUST SHOW ALL CALCULATIONS TO EARN CREDIT.

                                                                        2014                            2015

BALANCE SHEETS:

Assets:

                        Cash                                        120,000                       160,000

                        Accounts Receivable               520,000                       620,000

                        Inventory                                305,000                       290,000

                        Fixed Assets, net                     410,000                       510,000

                        Total Assets                            1,355,000                    1,580,000

Liabilities and Equity:

                        Accounts Payable                    350,000                       375,000

                        Long-term Debt                      500,000                       625,000

                        Common Stock                       50,000                         75,000

                        Retained Earnings                   455,000                       505,000

                        Total Liabilities and Equity    1,355,000                    1,580,000

INCOME STATEMENT:

            Revenue                                                                                  3,500,000

            Cost of Goods Sold                                                                2,275,000

            General and Administrative                                                    515,000

            Depreciation Expense                                                             120,000

            Earnings Before Interest and Taxes                                        590,000

            Interest Expense                                                                      40,000

            Pretax Net Income                                                                  550,000

            Income Taxes                                                                          187,000

            Net Income                                                                             363,000

Assuming that all Plyler’s sales are on credit, what was the company’s Days Sales Outstanding in 2015? (For balance sheet accounts, use the average of the beginning and end-of-year balances).

Starting with Net Income, show the calculation of Cash Flow from Operations for Plyler for 2015?

What was Plyler’s Equity Multiplier for 2015?

What was Plyler’s Return on Equity in 2015 (For balance sheet accounts, use the average of the beginning and end-of-year balances)?

If Plyler had 100,000 common shares outstanding during 2015 and its stock is currently worth $43.56 per share, what is the firm’s Price : Earnings (PE) ratio?

Explanation / Answer

Solution.

1. Calculation for Days Sales Outstanding.

Formula = (Account receivable / Net credit sale ) x 365

= ( 620,000 / 3,500,000 ) x 365

= 64.65.

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