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You have just been hired as a financial analyst for Lydex Company, a manufacture

ID: 2400798 • Letter: Y

Question

You have just been hired as a financial analyst for Lydex Company, a manufacturer of safety helmets. Your boss has asked you to perform a comprehensive analysis of the company’s financial statements, including comparing Lydex’s performance to its major competitors. The company’s financial statements for the last two years are as follows:

       To begin your assigment you gather the following financial data and ratios that are typical of companies in Lydex Company’s industry:

You have just been hired as a financial analyst for Lydex Company, a manufacturer of safety helmets. Your boss has asked you to perform a comprehensive analysis of the company’s financial statements, including comparing Lydex’s performance to its major competitors. The company’s financial statements for the last two years are as follows:

Required: 1. Present the balance sheet in common-size format. (Round your percentage answers to 1 decimal place i.e., 0.123 is considered as 12.3. Due to rounding, figures may not fully reconcile down a column.) Common-Size Balance Sheets This Year Last Year Assets Current assets Cash Prepaid expenses Total current assets Plant and equipment, net Total assets Liabilities and Stockholders' Equity 0.0 0.0 0.01 % 0.01 % Current liabilities Note payable, 10% Total liabilities 0.0 0.0 Stockholders' equity Common stock, ST0 par value Total stockholders' equity Total liabilities and equity 0.0 0.0 0.01 % 0.01 % 2. Present the income statement in common-size format down through net income. (Round your percentage answers to 1 decimal place i.e., 0.123 is considered as 12.3. Due to rounding, figures may not fully reconcile down a column.) Common-Size Income Statements This Year Last Year Sales Cost of goods sold Gross margin Selling and administrative expenses Net operating income Interest expense Net income before taxes Income taxes (30%) Net income

Explanation / Answer

Lydex company

Common size Balance Sheet

This Year

Last Year

  Assets

  Current assets:

     Cash

930,000    

5.5%

1,170,000    

8%

     Marketable securities

0    

0%

300,000    

2.1%

     Accounts receivable, net

   2,580,000    

15.3%

1,680,000    

11.5%

     Inventory

3,570,000

21.3%

2,200,000    

15.1%

     Prepaid expenses

250,000    

1.49%

190,000    

1.3%

  Total current assets

7,330,000    

43.6%

5,540,000    

38%

  Plant and equipment, net

9,460,000    

56.4%

9,020,000    

62%

  Total assets

16,790,000    

100%

14,560,000    

100%

Liabilities and Stockholders' Equity

  Liabilities:

     Current liabilities

3,980,000    

23.7%

2,920,000    

20.1%

     Note payable, 10%

3,640,000    

21.7%

3,040,000    

20.9%

  Total liabilities

7,620,000    

45.4%

5,960,000    

41%

  Stockholders' equity:

      Common stock, $70 par value

7,000,000    

41.7%

7,000,000    

48%

      Retained earnings

2,170,000    

12.9%

1,600,000    

11%

  Total stockholders' equity

9,170,000    

54.6%

8,600,000    

59%

  Total liabilities and stockholders' equity

16,790,000    

100%

14,560,000    

100%

Lydex Company

Common size Income Statement

This Year

Last Year

  Sales (all on account)

15,830,000   

100%

13,280,000   

100%

  Cost of goods sold

12,664,000   

(80%)

9,960,000   

(75%)

  Gross margin

3,166,000   

20%

3,320,000   

25%

  Selling and administrative expenses

1,402,000   

(8.9%)

1,592,000   

(12%)

  Net operating income

1,764,000   

11.1%

1,728,000   

13%

  Interest expense

364,000   

(2.3%)

304,000   

(2.3%)

  Net income before taxes

1,400,000   

8.8%

1,424,000   

10.7%

  Income taxes (30%)

420,000   

(2.7%)

427,200   

(3.2%)

  Net income

980,000   

6.1%

996,800   

Common size Balance Sheet

This Year

Last Year

  Assets

  Current assets:

     Cash

930,000    

5.5%

1,170,000    

8%

     Marketable securities

0    

0%

300,000    

2.1%

     Accounts receivable, net

   2,580,000    

15.3%

1,680,000    

11.5%

     Inventory

3,570,000

21.3%

2,200,000    

15.1%

     Prepaid expenses

250,000    

1.49%

190,000    

1.3%

  Total current assets

7,330,000    

43.6%

5,540,000    

38%

  Plant and equipment, net

9,460,000    

56.4%

9,020,000    

62%

  Total assets

16,790,000    

100%

14,560,000    

100%

Liabilities and Stockholders' Equity

  Liabilities:

     Current liabilities

3,980,000    

23.7%

2,920,000    

20.1%

     Note payable, 10%

3,640,000    

21.7%

3,040,000    

20.9%

  Total liabilities

7,620,000    

45.4%

5,960,000    

41%

  Stockholders' equity:

      Common stock, $70 par value

7,000,000    

41.7%

7,000,000    

48%

      Retained earnings

2,170,000    

12.9%

1,600,000    

11%

  Total stockholders' equity

9,170,000    

54.6%

8,600,000    

59%

  Total liabilities and stockholders' equity

16,790,000    

100%

14,560,000    

100%

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