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SMOLIRA GOLF CORP. 2015 Income Statement Sales $396,340 Cost of goods sold 256,0

ID: 2767149 • Letter: S

Question

  

SMOLIRA GOLF CORP.
2015 Income Statement  Sales    $396,340   Cost of goods sold     256,000   Depreciation     49,000         Earnings before interest and taxes    $91,340   Interest paid     15,000         Taxable income    $76,340   Taxes (40%)     30,536         Net income    $45,804             Dividends$27,000           Retained earnings 18,804     

Find the following financial ratios for Smolira Golf Corp. (use year-end figures rather than average values where appropriate): (Enter your profitability ratio answers as a percent rounded to 2 decimal places, e.g., 32.16. Round the remaining answers to 2 decimal places, e.g., 32.16.)

  

  

  

  

  

Some recent financial statements for Smolira Golf Corp. follow.

Explanation / Answer

1

Calculation of Current Ratio

Formula

2014

2015

  Current ratio

(Total Current Assets / Total Current Liabilities)

1.20

Times

1.25

Times

(63656/53155)

(68500/55000)

2

Calculation of Quick Ratio

Formula

2014

2015

  Quick ratio

(Total Current Assets-Inventory) / Total Current Liabilities)

0.70

Times

0.74

Times

(63656-26392)/53155)

(68500-27800)/55000)

3

Calculation of Cash Ratio

Formula

2014

2015

  Cash ratio

(Cash + Cash Equivalents) / Total Current Liabilities)

0.45

Times

0.45

Times

(24116/53155)

(24800/55000)

4

Calculation of Total Asset Turnover Ratio

Formula

2015

Total Asset Turnover Ratio

(Net Sales / Average Total Assets)

(396340 / 414675.50)

0.96

Times

Average total assets = (Beginning total assets + Ending Total assets) /2

= (395351+434000) / 2 = 414675.50

1

Calculation of Current Ratio

Formula

2014

2015

  Current ratio

(Total Current Assets / Total Current Liabilities)

1.20

Times

1.25

Times

(63656/53155)

(68500/55000)

2

Calculation of Quick Ratio

Formula

2014

2015

  Quick ratio

(Total Current Assets-Inventory) / Total Current Liabilities)

0.70

Times

0.74

Times

(63656-26392)/53155)

(68500-27800)/55000)

3

Calculation of Cash Ratio

Formula

2014

2015

  Cash ratio

(Cash + Cash Equivalents) / Total Current Liabilities)

0.45

Times

0.45

Times

(24116/53155)

(24800/55000)

4

Calculation of Total Asset Turnover Ratio

Formula

2015

Total Asset Turnover Ratio

(Net Sales / Average Total Assets)

(396340 / 414675.50)

0.96

Times

Average total assets = (Beginning total assets + Ending Total assets) /2

= (395351+434000) / 2 = 414675.50