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9. (Financial statement analysis) Carson Electronics management has long viewed

ID: 2774592 • Letter: 9

Question

9. (Financial statement analysis) Carson Electronics management has long viewed BGT Electronics as an industry leader and uses this firm as a model firm for analyzing its own performance. The balance sheets and income statements for the two firms are found here

BGT Electronics, Inc.

A. Calculate the following ratios for both Carson and BGT:

A. Calculate the following ratios for both Carson and BGT.

Current ratio Operating return on assets

Times interest earned                   Debt ratio

Inventory turnover                         Average collection period

Total asset turnover                       Fixed asset turnover

Operating profit margin Return on equity

B. Analyze the differences you observe between the two firms. Comment on what you view as weaknesses in the performance of Carson as compared to BGT that Carson’s management might focus on to improve its operations.

A. Calculate the following ratios for both Carson and BGT:

Carson’s current ratio is _____(Round to two decimal places)

Balance Sheet ($000) Carson Electronics, Inc. BGT Electronics, Inc Cash $1,970 $1,530 Accounts receivable 4,470 5,960 Inventories 1,450 2,460 Current assets $7,890 $9,950 Net fixed assets 16,020 25,050 Total assets $23,910 $35,000 Accounts payable $2,530 $4,980 Accrued expenses 1,030 1,480 Short-term notes payable 3,550 1,450 Current liabilities $7,110 $7,910 Long-term debt 7,980 4,020 Owners' equity 8,820 23,070 Total liabilities and owners' equity $23,910 $35,000

Explanation / Answer

Carson Electronics BGT Electronics Current ratio 1.109704641 1.257901391 current asset/current liability Operatin return on assets 0.165202844 0.454285714 ebit/average totalasset Times interest earned 3.590909091 30 ebit/interest expense Debt ratio 0.4797156 0.156285714 debt ratio is defined as the ratio of total – long-term and short-term – debt to total assets Inventory turnover 24.84137931 17.08943089 Cost of Goods Sold ÷ Average Inventory Average collection period 33.98354509 31.08602458 365*avg account receivable/sales revenue Total asset turnover 2.007946466 1.999428571 Asset Turnover = Sales or Revenues / Total Assets Fixed asset turnover 2.996878901 2.793612774 net sales/fixed asset Operating profit margin 0.082274526 0.227207774 operating income/net sales Return on equity 0.209977324 0.433029909 net income /shareholder equity BGT is better company than carson electronic its operating cashflow arein much better position to cover debt interests And the debt of BGT is less than carson electronics ,the value of the BGT is higher than carson Its recommended to invest in BGT electronics than in carson.