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1. The following data (in thousands) are taken from recent financial statements

ID: 2335407 • Letter: 1

Question

1. The following data (in thousands) are taken from recent financial statements for Sears: As of 12/31/2017 Current Assets: $ 3,812,000 $ 4,996,00 Current Liabilities: $ 4,915,000 4,681,000 As of 12/31/2016 a) Compute the working capital as of Dec. 31, 2017 and Dec. 31, 2016. Round to 2 decimal places. Please check your numbers carefully! b) Compute the current ratio as of Dec. 31, 2017 and Dec. 31, 2016. Round to 2 decimal places. Please check your numbers carefully! c) What conclusions concerning Sears' ability to meet its financial obligations can you draw from part (a)?

Explanation / Answer

(a)

12/31/2016

Current assets = $4,996,000

Current liabilities = $4,681,000

Working capital = Current assets - Current liabilities

= 4,996,000 - 4,681,000

= $315,000

12/31/2017

Current assets = $3,812,000

Current liabilities = $4,915,000

Working capital = Current assets - Current liabilities

= 3,812,000 - 4,915,000

= -$1,103,000

(b)

12/31/2016

Current ratio = Current assets/Current liabilities

= 4,996,000/4,681,000

= 1.07

12/31/2017

Current ratio = Current assets/Current liabilities

= 3,812,000/4,915,000

= 0.77

(c)

As at 12/31/2016, working capital was $315,000 and as at 12/31/2017 working capital was -$1,103,000. Over the period of 1 year, working capital has decreased drastically and it has become negative. Positive working capital implies that firm has liquidity to meet its its short term obligations and negative working capital means that the firm is not in a position to pay off its short term obligations.

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