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Financial statements for the North Mountain Chemical Company are given below. Us

ID: 2766229 • Letter: F

Question

Financial statements for the North Mountain Chemical Company are given below. Use this information to answer the questions that follow.

Balance Sheet (values in $ thousands)

Cash                                              $1,250       

Accounts receivable                     8,000

Inventory                                      12,000

Current assets                             21,250

Fixed and other assets                 8,750

Total assets                               $30,000

Current liabilities                      $10,000

Long-term debt                             8,000

Stockholders’ equity                  12,000

Total liabilities and
   stockholder’s equity             $30,000

Income Statement (values in $ thousands)

Sales                                            $50,000

Cost of goods sold                     25,000

Operating expenses                   15,000

Operating profit (EBIT)              10,000

Interest expense                           2,500

Taxes                                               2,500

Net profit                                     $5,000

Dividends paid to

   common stockholders            $1,250

Other Information for North Mountain

There are 5 million common shares outstanding.

The price of the common stock is $25.

The 5-year growth rate in earnings has been 16%.

Last year, North Mountain’s PE ratio was 28.

This year, the average PE ratio in the chemical industry is 20.

a.    Calculate each of the following ratios for North Mountain. You must show work in the “show work” column, then put your answer in the “Answer” column. You must still show work for the two answers that are given to you. Round to two decimal places where necessary. The symbol (%) after a ratio, such as Dividend yield (%), means that your answer must be expressed as a percent.

Ratio

Show work

Answer

EPS

$1.00

PE

PEG

Book value per share

Price-to-book value

Dividends per share

$0.25

Dividend yield (%)

Payout ratio (%)

Current ratio

Accounts receivable turnover

Inventory turnover

Total asset turnover

Debt-equity ratio

Times interest earned

Net profit margin (%)

ROA (%)

ROE (%)

b.    Do the PE and PEG ratios cause you to view this stock favorably or unfavorably? Give explanations in terms of both PE and PEG.

Ratio

Show work

Answer

EPS

$1.00

PE

PEG

Book value per share

Price-to-book value

Dividends per share

$0.25

Dividend yield (%)

Payout ratio (%)

Current ratio

Accounts receivable turnover

Inventory turnover

Total asset turnover

Debt-equity ratio

Times interest earned

Net profit margin (%)

ROA (%)

ROE (%)

Explanation / Answer

Solution:

1 Earing per share = Earnings available to equity shareholders/ Number of common shares oustanding EPS = 1 Earnings available to equity shareholders 5,000,000 Number of common shares oustanding 5,000,000 2 PE = Market price per share / EPS PE = 25 Market price per share 25 EPS 1 3 PEG = PE Ratio / Annual EPS Growth PE = 25 Annual EPS Growth 16% PEG = PE Ratio / Annual EPS Growth 1.5625 4 Book value per share = Stockholder's equity - Preferred stock / Average shares outstanding Stockholder's equity = 12,000,000 Number of common shares oustanding 5,000,000 Book value per share 2.4
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