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4. Lan Chen Technologies Inc. Income Statement 2010 2009 Sales 878850 837000 Exp

ID: 2683293 • Letter: 4

Question

4. Lan Chen Technologies Inc.

Income Statement

2010

2009

Sales

878850

837000

Expenses Excl Depreciation & Amortization

731430

696600

EBITDA

147420

140400

Depreciation & Amortization

31445

29925

EBIT

115975

110475

Interest Expense

10470

8600

EBT

105505

101875

Taxes @ 40%

42202

40750

Net Income

63303

61125

Common Dividends

41568

39581

Addition to Retained Earnings

21735

21544

Balance Sheet

2010

2009

Assets

Cash & Cash Equivalents

49613

47250

Short Term Investments

3914

3708

Accounts Receivable

290588

276750

Inventories

146711

139725

Total Current Assets

490826

467433

Net Fixed Assets

363825

346500

Total Assets

1291950

1230408

Balance Sheet

2010

2009

Liabilities & Equity

Accounts Payable

99225

94500

Accurals

48668

46350

Notes Payable

27181

9315

Total Current Liabilities

175074

150165

Long Term Debt

103950

99000

Total Liabilities

279024

249165

Common Stock

444600

444600

Retained Earnings

99938

90000

Total Common Equity

544538

534600

Total Liabilities & Equity

823562

783765


Calculate the Return on Invested Capital in 2009 and 2010. (Points : 10)

Income Statement

2010

2009





Sales

878850

837000

Expenses Excl Depreciation & Amortization

731430

696600

EBITDA

147420

140400

Depreciation & Amortization

31445

29925

EBIT

115975

110475

Interest Expense

10470

8600

EBT

105505

101875

Taxes @ 40%

42202

40750

Net Income

63303

61125

Common Dividends

41568

39581

Addition to Retained Earnings

21735

21544




Explanation / Answer

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