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Financial data for Windsor, Inc. for last year appear below: Less interest and t

ID: 2483939 • Letter: F

Question

Financial data for Windsor, Inc. for last year appear below:

  Less interest and taxes:

The company paid dividends of $169,000 last year. The "Investment in Pine Company" on the statement of financial position represents an investment in the stock of another company.

Compute the company's margin, turnover, and return on investment for last year. (Round your intermediate calculations and final answers to 2 decimal places. Omit the "%" sign in your response.)

The Board of Directors of Windsor, Inc. has set a minimum required return of 30%. What was the company's residual income last year? (Round your intermediate calculations and final answers to 2 decimal places. Omit the "$" sign in your response.)

Windsor, Inc.
Statements of Financial Position Beginning
Balance Ending
Balance   Assets:   Cash $ 252,000 $ 197,853     Accounts receivable 165,000 189,000   Inventory 298,000 236,000   Plant and equipment (net) 470,000 445,000   Investment in Pine Company 287,000 311,000   Land (undeveloped) 410,000 410,000   Total assets $ 1,882,000 $ 1,788,853     Liabilities and owners’ equity:   Accounts payable $ 227,000 $ 149,000   Long-term debt 860,000 860,000   Owners’ equity 795,000 779,853   Total liabilities and owners’ equity $ 1,882,000 $ 1,788,853

Explanation / Answer

a. Margin = Net income / Sales x 100 = 153,853 / 2,270,000 x 100 = 6.78

Total asset turnover = Sales/ Average total assets = 2,270,000 / 1,835,427 = 1.24 times

Return on investment = Net income / Average total assets x 100 = 153,853 / 1,835,427 x 100 = 8.38

b. Residual income = Net operating income - ( required return x average assets)

= 385,900 - ( 1,835,427 x 30%) = (164,728)

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