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Selected comparative statement data for Willingham Products Company are presente

ID: 2443069 • Letter: S

Question

Selected comparative statement data for Willingham Products Company are presented below. All balance sheet data are as of December 31.
Note: sorry the the numbers are disorganized. The 1st number in each row is 2012 and the 2nd number is 2011
2012 2011
Net sales $755,790 $715,150
Cost of goods sold 471,390 430,490
Interest expense 8,910 4,020
Net income 48,040 45,550
Accounts receivable 116,070 119,650
Inventory 88,060 79,460
Total assets 574,230 491,530
Total common stockholders' equity 433,420 331,950

Compute the following ratios for 2012. (Round answers to 1 decimal place, e.g. 10.5.)

(a) Profit margin %
(b) Asset turnover times
(c) Return on assets %
(d) Return on common stockholders' equity %

Explanation / Answer

Computing the ratios for 2012: a) Profit margin% =Net Income/Net Sales                             =48,040/755,790                              =0.0635                               =0.064 b)Asset turnover times =Net Sales/Average assets                                    =755,790/ (491,530+574,230/2)                                    =755,790/532,880                                     =1.418                                      =1.42 times c) Return on assets = Net Income/Average assets                                =48,040/532,880                                  =0.09 d) Return on common stockholders' equity% =Net Income - Preferred Dividends/Average common stockholders' equity                                                                    =$48,040- $0/382,685      (331,950+433,420/2)                                                                     =48,040/382,685                                                                      =  0.1255                                                                       =0.13        
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