Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

RATIO ANALYSIS Data for Barry Computer Co. and its industry averages follow. Cal

ID: 2814375 • Letter: R

Question

RATIO ANALYSIS

Data for Barry Computer Co. and its industry averages follow.

Calculate the indicated ratios for Barry. Round your answers to two decimal places.


aCalculation is based on a 365-day year.

Construct the DuPont equation for both Barry and the industry. Round your answers to two decimal places.

x

Barry Computer Company: Balance Sheet as of December 31, 2016 (In Thousands) Cash $86,710 Accounts payable $113,390 Receivables 193,430 Other current liabilities 106,720 Inventories 146,740 Notes payable to bank 53,360    Total current assets $426,880    Total current liabilities $273,470 Long-term debt $160,080 Net fixed assets 240,120 Common equity 233,450 Total assets $667,000 Total liabilities and equity $667,000

Explanation / Answer

1.current ratio=current asset /current liability  

=426880/273470 =1.56

2. Quick ratio =(current asset - inventory) /current liability

=(426880-146740)/273470

=280140/273470 =1.02

3.days sales outstanding =accounts receivable /(annual sales /365)= 193430/(1150000/365)

=193430/3150.68=61.39

4 inventory turnover =cost of goods sold /inventory

=989000/146740

=6.74

5.total asset turnover ratio =net sales /total asset

=1150000/667000=1.72

6.profit margin =net income /net sales*100

=13016/1150000=1.13%

7.roa =net income /total asset*100

=13016/667000=1.95%

8.roe=net income /equity*100

=13016/233450=5.58%

9.roic =NOPAT/INVESTED CAPITAL

=EBIT*(1-TAX RATE) /(LONG TERM DEBT +EQUITY

=34500*(1-0.40)/(160080+233450)

=20700/(393530) =5.26%

10. Tie =ebit/interest expense

=34500/12806= 2.69

11.debt/total capital =debt/(debt +equity

=160080/(160080+233450)

160080/393530

=40.68%

Dupont ratio=profit margin*total asset turnover *equity multiplier

For firm

Profit margin from point 6 is 1.13%

Total asset turnover from point 5 is1. 72

Equity multiplier =total asset /shareholders equity

=667000/233450==2.86

Dupont equation = 0.0113*1.72*2.86 =5.58%

For industry

Roe = profit margin*total asset turnover *equity multiplier

Equity multiplier =5.93/(1.08*1.91)

=5.93/2.06

=2.88