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2014 2013 2012 2011 2010 2009 Revenue 3350 3313 2844 2795 2492 2159 EBIT -8 311

ID: 2763281 • Letter: 2

Question

2014

2013

2012

2011

2010

2009

Revenue

3350

3313

2844

2795

2492

2159

EBIT

-8

311

255

242

211

155

Interest

36

62

64

57

47

45

Taxes

-17.6

59

45

42

39

34

Net Profit

-26.4

188

144

141

124

75

Current Assets

668

468

490

434

391

422

Net Fixed Assets

922

779

752

679

609

535

Current Liabilities

679

364

347

301

275

319

Long-term Debt

235

158

296

310

318

314

Shareholders’

Equity

697.6

724

598

501

406

323

Number of Stores

239

220

211

184

170

156

Employees

13,089

11,535

9,834

9730

9034

7345

Its 2014 income statement is the following:

Revenue

3350

Selling, General and Administrative

1898

Depreciation

1460

EBIT

-8

Interest Expenses

36

Taxable Income

-44

Income taxes

-17.6

Net Income

-26.4

Dividend

0

What appear to be the problems of this company? Please use financial ratio analysis to justify your answers.

What would you suggest to fix the problems?

2014

2013

2012

2011

2010

2009

Revenue

3350

3313

2844

2795

2492

2159

EBIT

-8

311

255

242

211

155

Interest

36

62

64

57

47

45

Taxes

-17.6

59

45

42

39

34

Net Profit

-26.4

188

144

141

124

75

Current Assets

668

468

490

434

391

422

Net Fixed Assets

922

779

752

679

609

535

Current Liabilities

679

364

347

301

275

319

Long-term Debt

235

158

296

310

318

314

Shareholders’

Equity

697.6

724

598

501

406

323

Number of Stores

239

220

211

184

170

156

Employees

13,089

11,535

9,834

9730

9034

7345

Explanation / Answer

Calculation of ratios related to income statement and balance sheet for 2014:

Profit margin ratio (after tax) = Net income after tax / Net sales

= -$26.4 / $3,350

= -0.789%

Return on stockholder’s equity (after tax)

= Net income for the after taxes / Average stockholder’s equity during the year

= -$26.4 / $697.6

= - 0.03784   

Working capital = Current assets – Current liabilities

= $668 - $679

= -$11

Current ratio = Current assets / current liabilities

= $668 /$679

= 0.9838

Debt to equity ratio:

= Total liabilities / Shareholders equity

= $679 +$235 / $697.6

= 1.31