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

ID: 2815084 • Letter: L

Question

Luther Corporation

Consolidated Income Statement

Year ended December 31 (in $millions)

2006

2005

Total sales

610.1

559.9559.9

Cost of sales

(500.2)

(382.9382.9 )

Gross profit

109.9

177177

Selling, general, and

administrative expenses

(40.5)

(35.635.6 )

Research and development

(24.6)

(22.422.4 )

Depreciation and amortization

(3.6)

(3.83.8 )

Operating income

41.2

115.2115.2

Other income

minusminus

minusminus

Earnings before interest and taxes (EBIT)

41.2

115.2115.2

Interest income (expense)

(25.1)

(15.215.2 )

Pretax income

16.1

100100

Taxes

(5.5)

(3535 )

Net income

10.6

6565

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 return on equity (ROE) for the year ending December 31, 2005 is closest to:

A.

204.4204.4 %

B.

81.7681.76 %

C.

102.2102.2 %

D.

122.64122.64 %

2006

2005

Total sales

610.1

559.9559.9

Cost of sales

(500.2)

(382.9382.9 )

Gross profit

109.9

177177

Selling, general, and

administrative expenses

(40.5)

(35.635.6 )

Research and development

(24.6)

(22.422.4 )

Depreciation and amortization

(3.6)

(3.83.8 )

Operating income

41.2

115.2115.2

Other income

minusminus

minusminus

Earnings before interest and taxes (EBIT)

41.2

115.2115.2

Interest income (expense)

(25.1)

(15.215.2 )

Pretax income

16.1

100100

Taxes

(5.5)

(3535 )

Net income

10.6

6565

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

We have, for year ending december 31,2005

Return on equity = Net Income / Shareholders equity

= $65/$63.6

=102.2012%

Ans is option C