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1. Following is some standard accounting information for each of the firms shown

ID: 2531947 • Letter: 1

Question

1. Following is some standard accounting information for each of the firms shown. Can you tell which firm is the most successful? Explain.

Boeing

Good Year

Liz Claiborne

Circuit City

Sales

5601

423

622

1767

Profits

254

26.9

56.2

31.6

Return on Sales

4.5%

5.2%

9%

1.8%

Return on Equity

10.2

13.9

15

14.5

2. Middleton Steel Company is considering whether to temporarily close one of its manufacturing plants. If it does close the plant, it faces the costs of shutting down and then starting back up, the costs of criticism from the city in which the plant is located, and the costs of customer abandonment as some customers purchase products elsewhere. If it does not close the plant, it will experience substantial losses because revenues will not cover variable costs.

a. What would a net present value analysis say about the decision?
b. What other strategies might be used?

Boeing

Good Year

Liz Claiborne

Circuit City

Sales

5601

423

622

1767

Profits

254

26.9

56.2

31.6

Return on Sales

4.5%

5.2%

9%

1.8%

Return on Equity

10.2

13.9

15

14.5

Explanation / Answer

As Per policy, only one question is a allowed to answer at a time , so answering Q1:

1) The most successful firm would be one having higher Return on sales and Return on equity because higher margin on sales will result higher return to Equity shareholder.

So, in the case, the Liz Claiborne firm is having higher sales return at 9% and equity return at 15% among the four firms, so it is the most successful one among the four firms.