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Ratios (Appendix) Byers Company presents the following condensed income statemen

ID: 2611014 • Letter: R

Question

Ratios (Appendix)

Byers Company presents the following condensed income statement for 2016 and condensed December 31, 2016, balance sheet:


Additional information:

The company's common stock was outstanding the entire year.

Dividends of $1.50 per share on the common stock were declared in 2016.

On December 31, 2016, common stock is selling for $20 per share.

On January 1, 2016, the accounts receivable (net) balance was $24,000, total assets amounted to $380,000, and total shareholders' equity was $241,000.

Of the company's net sales, 78% are on credit.

The company operates on a 365-day business year.

Required

On the basis of the preceding information, compute the following ratios for the Byers Company:

(Round to two decimal places.)

Income Statement Sales (net) $267,000 Less:      Cost of goods sold $160,000      Operating expenses 62,000      Interest expense 11,000      Income taxes 10,000      Total expenses (243,000) Net income $24,000

Explanation / Answer

1. EPS = (Net income – preferred dividend)/ Average o/s common stock

        = (24000 - ))/10000

        = $2.4 per share

2. Gross margin ratio = Gross profit/ sales revenue

                                          = 107000/ 267000

                                          = 40.07

3. Operating profit margin = Operating income/ net sales

                                             = 45000/ 267000

                                              = 16.85%

4. Net profit margin = Net income/ total revenue

                                 = 24000/ 267000

                                 = 0.0898 or 8.98%

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