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You are given the following information for Smashville, Inc. During the year, Sm

ID: 2640276 • Letter: Y

Question

You are given the following information for Smashville, Inc.

  

  

  

During the year, Smashville, Inc., had 17,000 shares of stock outstanding and depreciation expense of $12,000. At the end of the year, Smashville stock sold for $46 per share. Calculate the price-book ratio, price-earnings ratio, and the price-cash flow ratio. (Do not round intermediate calculations. Round your answers to 2 decimal places.)

  

  Cost of goods sold: $ 204,000   Investment income: $ 2,000   Net sales: $ 369,000   Operating expense: $ 80,000   Interest expense: $ 7,400   Dividends: $ 10,000   Tax rate: 40 %

Explanation / Answer

1. Price- Book Ratio:

Book Value = Total Assets - Liabilities

Total Assets = Cash + Other Assets + Fixed Assets + Investment + Operating Assets

Total Assets = 21,000 + 36,000 + 163,000 + 40,000 + 35,000 = 295,000

Liabilities: Current Liabilities + Long Term Debt + Other Liablities

Liabilities = 16,000 + 28,000 + 5,000 = $49,000

Book Value = 295,000 - 49,000 = $246,000

Book Value Per Share = 246,000 / 17,000 = $14.47 Per Share

Price - Book Ratio = 46 / 14.47 = 3.18 Times

2. Calculation of Net Income:

Earning Per Share= 40,560 / 17,000 = $2.38588235 Per Share

P/E Ratio: 46 / 2.38588235 = 19.28 Times

3. Cash Flow Statement:

Cash Flow Per Share: 42,560 / 17,000 = 2.50

Price- Cash Flow Ratio = 46 / 2.50 = 18.40 Times

Amount($) Net Sales 369,000 - Cost of Goods Sold 204,000 Gross Income 165,000 - Operating Expenses 80,000 - Dep. Expenses 12,000 Operating Income 73,000 - Interest Expenses 7,400 + Investment Income 2,000 Net Income 67,600 - Taxes (40%) 27,040 Income After Tax 40,560
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