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The following information applies to the questions displayed below.] Income stat

ID: 2478226 • Letter: T

Question

The following information applies to the questions displayed below.] Income statement and balance sheet data for Great Adventures, Inc., are provided below GREAT ADVENTURES, INC. Income Statement For the Year Ended December 31, 2014 Revenues: Service revenue (clinic, racing, TEAM) Sales revenue (MU watches) 592,000 124,000 Total revenues $716,000 Expenses: Cost of goods sold (MU watches) Operating expenses Depreclation expense Interest expense Income tax expense 69,600 285,276 48,700 31,296 56,800 Total expenses 491,672 Net Income $224,328

Explanation / Answer

Receivable turnover ratio = net credit sales / average trade receivables

= 716000 / 34000 + 43100 / 2

= 716000 / 38550

= 18.57 times

Average collection period = 365 / Receivable turnover ratio

= 365 / 18.57 = 19.66 days

Inventory turnover ratio = Cost of goods sold / Average inventory

= 69600 / 12200 + 15400 / 2

= 69600 / 13800 = 5.04 times

Average days in inventory = 365 / inventory turnover ratio

= 365 / 5.04 = 72.42 days.

Current ratio = Current assets / Current liabilities

= 351830 / 72280 = 4.87

Acid test ratio = Current assets - inventory / current liabilities

= 351830 - 15400 / 72280

= 336430 / 72280 = 4.65

Debt to equity ratio = long term debt / share holders funds * 100

= 529972 / 1200428 * 100

= 44.15%

Times interest earned ratio = EBIT / interest expense

= 312424 / 31296

= 9.98 times.

Gross profit ratio = gross profit / sales * 100

= sales - cost of goods sold / sales * 100

= 124000 - 69600 / 124000 * 100

= 54400 / 124000 * 100 = 44%

Return on assets = net income / total assets

= 224328 / 1802680 = 0.1244 or 12.44%

Profit margin = net income / net sales

= 224328 / 716000 = 31%

Asset turnover ratio = net sales / average total assets

= 716000 / 239680 + 1802680 / 2

= 716000 / 1021180 = 0.7 times

Return on equity = net income / share holder equity

= 224328 / 1200428 * 100

= 18.69%.