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Holding Company has the following three affiliates: Personal Foreign Software Co

ID: 2720355 • Letter: H

Question

   Holding Company has the following three affiliates:

       Personal   Foreign

   Software   Computers   Operations

Sales       $40,000,000   $60,000,000   $100,000,000

Net income (after taxes)       2,000,000   2,000,000   8,000,000

Assets       5,000,000   25,000,000   60,000,000

Stockholders’ equity       4,000,000   10,000,000   50,000,000

   a.   Which affiliate has the highest return on sales?

   b.   Which affiliate has the lowest return on assets?

   c.   Which affiliate has the highest total asset turnover?

   d.   Which affiliate has the highest return on stockholders’ equity?

   e.   Which affiliate has the highest debt ratio? (Assets minus stockholders’ equity equals debt.)

   f.   Returning to question b, explain why the software affiliate has the highest return on total assets.

   g.   Returning to question d, explain why the personal computer affiliate has a higher return on stockholders’ equity than the foreign operations affiliate even though it has a lower return on total assets.

Explanation / Answer

a).Operations affiliate has highest return on sales of 8%

b).Foreign computers has lowest return on assets of 8%

c).Personal software has highest total asset turnover of 8

d).Personal software has highest return on stockholders equity of 50%

d).Foreign computers has highest debt ratio of 60%

Personal Software Foreign Computers Operations Sales 40,000,000 60,000,000 100,000,000 Net Income(after taxes) 2,000,000 2,000,000 8,000,000 Assets 5,000,000 25,000,000 60,000,000 Stock holders equity 4,000,000 10,000,000 50,000,000 Return on sales (net Income/Sales) 5% 3.33% 8% Return on assets(net income/assets) 40% 8% 13.33% Asset Turnover ratio(sales/total assets) 8 2.4 1.67 Return on equity(netincome/stock holders equity) 50% 20% 16% Debt ratio(debt/assets) 20% 60% 16.67%
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