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Luther Corporation Consolidated Income Statement Year ended December 31 (in $mil

ID: 2815083 • Letter: L

Question

Luther Corporation

Consolidated Income Statement

Year ended December 31 (in $millions)

2006

2005

Total sales

610.1

550.4550.4

Cost of sales

(500.2)

(384.7384.7 )

Gross profit

109.9

165.7165.7

Selling, general, and

administrative expenses

(40.5)

(39.339.3 )

Research and development

(24.6)

(2323 )

Depreciation and amortization

(3.6)

(3.33.3 )

Operating income

41.2

100.1100.1

Other income

minusminus

minusminus

Earnings before interest and taxes (EBIT)

41.2

100.1100.1

Interest income (expense)

(25.1)

(1515 )

Pretax income

16.1

85.185.1

Taxes

(5.5)

(29.78529.785 )

Net income

10.6

55.31555.315

Price per share

$16

$15

Sharing outstanding (millions)

10.2

8.0

Stock options outstanding (millions)

0.3

0.2

Stockholders' Equity

126.6

63.6

Total Liabilities and Stockholders' Equity

533.1

386.7

Refer to the income statement above. Luther's operating margin for the year ending December 31, 2005 is closest to:

A.

9.099.09 %

B.

14.5514.55 %

C.

18.1918.19 %

D.

21.8221.82 %

2006

2005

Total sales

610.1

550.4550.4

Cost of sales

(500.2)

(384.7384.7 )

Gross profit

109.9

165.7165.7

Selling, general, and

administrative expenses

(40.5)

(39.339.3 )

Research and development

(24.6)

(2323 )

Depreciation and amortization

(3.6)

(3.33.3 )

Operating income

41.2

100.1100.1

Other income

minusminus

minusminus

Earnings before interest and taxes (EBIT)

41.2

100.1100.1

Interest income (expense)

(25.1)

(1515 )

Pretax income

16.1

85.185.1

Taxes

(5.5)

(29.78529.785 )

Net income

10.6

55.31555.315

Price per share

$16

$15

Sharing outstanding (millions)

10.2

8.0

Stock options outstanding (millions)

0.3

0.2

Stockholders' Equity

126.6

63.6

Total Liabilities and Stockholders' Equity

533.1

386.7

Explanation / Answer

Answer is C.

Operating Income = $100.1
Sales = $550.4

Operating Margin = Operating Income / Sales
Operating Margin = $100.1 / $550.4
Operating Margin = 18.19%