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SMOLIRA GOLF CORP. 2018 Income Statement Find the following financial ratios for

ID: 2329875 • Letter: S

Question

SMOLIRA GOLF CORP.

2018 Income Statement


  

Find the following financial ratios for Smolira Golf Corp. (use year-end figures rather than average values where appropriate): (Enter your profitability ratio answers as a percent rounded to 2 decimal places, e.g., 32.16. Round the remaining answers to 2 decimal places, e.g., 32.16.)

  

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Profitability ratios: l. Profit margin % m. Return on assets % n. Return on equity %

SMOLIRA GOLF CORP.

2018 Income Statement

  Sales $ 336,329   Cost of goods sold 231,000   Depreciation 21,600   Earnings before interest and taxes $ 83,729   Interest paid 14,400   Taxable income $ 69,329   Taxes (21%) 14,559   Net income $ 54,770       Dividends $ 21,000       Retained earnings 33,770


Some recent financial statements for Smolira Golf Corp. follow.

Explanation / Answer

Answer to Part a.

Current Ratio = Current Assets / Current Liabilities

2017:
Current Ratio = 62,196 / 46,955
Current Ratio = 1.32 times

2018:
Current Ratio = 66,700 / 54,000
Current Ratio = 1.24 times

Answer to Part b.

Quick Ratio = (Current Assets – Inventory) / Current Liabilities

2017:
Quick Ratio = (62,196 – 25,592) / 46,955
Quick Ratio = 36,604 / 46,955
Quick Ratio = 0.78 times

2018:
Quick Ratio = (66,700 – 27,200) / 54,000
Quick Ratio = 39,500 / 54,000
Quick Ratio = 0.73 times

Answer to Part c.

Cash Ratio = Cash and Cash Equivalents / Current Liabilities

2017:
Cash = 24,056 / 46,955
Cash Ratio = 0.51 times

2018:
Cash = 24,200 / 54,000
Cash Ratio = 0.45 times

Answer to Part d.

Total Asset Turnover = Sales / Average Total Assets
Average Total Assets = (387,891 + 432,000)/ 2
Average Total Assets = $409,945.50

Total Asset Turnover = 336,329 / 409,945.50
Total Asset Turnover = 0.82 times

Answer to Part e.

Inventory Turnover = Cost of Goods Sold / Average Inventory
Average Inventory = (25,592 + 27,200) / 2
Average Inventory = $26,396

Inventory Turnover = 231,000 / 26,396
Inventory Turnover = 8.75 times