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

ID: 2772398 • 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 $16,000. At the end of the year, Smashville stock sold for $39 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: $ 169,000   Investment income: $ 1,300   Net sales: $ 282,000   Operating expense: $ 44,000   Interest expense: $ 7,400   Dividends: $ 5,000   Tax rate: 30 %

Explanation / Answer

Calculation of Price-book ratio:

  Cash

$      21,000.00

Add:  Other assets

$      37,000.00

Add:  Fixed assets

$    120,000.00

Add:  Investments

$      33,000.00

Add:  Operating assets

$      64,000.00

Less:  Long-term debt

$    (92,000.00)

Less: Current liabilities

$    (22,000.00)

Less:  Other liabilities

$      (6,000.00)

Total Book Value

$    155,000.00

Number of shares

               17,000

Book value per share = 155000/17000

$                 9.12

Price Per share

$              39.00

Price-book ratio = 39 / 9.12

                    4.28

Calculation of Price-Earnings ratio:

  Investment income:

$        1,300.00

  Net sales:

$    282,000.00

Less:  Cost of goods sold:

$ (169,000.00)

Less:  Operating expense:

$    (44,000.00)

Less:  Interest expense:

$      (7,400.00)

Income before tax

$      62,900.00

Less:  Tax 62900*30%

$    (18,870.00)

Net Income

$      44,030.00

Number of shares

               17,000

EPS   = 44030 / 17000

$                 2.59

Price Per share

$              39.00

Price-Earnings ratio = 39 / 2.59

                  15.06

Calculation of Price-cash flow ratio:

Net Income

$      44,030.00

Add: Depreciation Expense

$      16,000.00

Cash Flows

$      60,030.00

Number of shares

               17,000

Cash Flow per share = 60030/17000

$                 3.53

Price Per share

$              39.00

Price-cash flow ratio = 39/3.53

                  11.04

Calculation of Price-book ratio:

  Cash

$      21,000.00

Add:  Other assets

$      37,000.00

Add:  Fixed assets

$    120,000.00

Add:  Investments

$      33,000.00

Add:  Operating assets

$      64,000.00

Less:  Long-term debt

$    (92,000.00)

Less: Current liabilities

$    (22,000.00)

Less:  Other liabilities

$      (6,000.00)

Total Book Value

$    155,000.00

Number of shares

               17,000

Book value per share = 155000/17000

$                 9.12

Price Per share

$              39.00

Price-book ratio = 39 / 9.12

                    4.28

Calculation of Price-Earnings ratio:

  Investment income:

$        1,300.00

  Net sales:

$    282,000.00

Less:  Cost of goods sold:

$ (169,000.00)

Less:  Operating expense:

$    (44,000.00)

Less:  Interest expense:

$      (7,400.00)

Income before tax

$      62,900.00

Less:  Tax 62900*30%

$    (18,870.00)

Net Income

$      44,030.00

Number of shares

               17,000

EPS   = 44030 / 17000

$                 2.59

Price Per share

$              39.00

Price-Earnings ratio = 39 / 2.59

                  15.06

Calculation of Price-cash flow ratio:

Net Income

$      44,030.00

Add: Depreciation Expense

$      16,000.00

Cash Flows

$      60,030.00

Number of shares

               17,000

Cash Flow per share = 60030/17000

$                 3.53

Price Per share

$              39.00

Price-cash flow ratio = 39/3.53

                  11.04

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