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36) For the following firms, find the return on equity using the three component

ID: 2812526 • Letter: 3

Question

36) For the following firms, find the return on equity using the three components of the DuPont identity: operating efficiency, as measured by the profit margin (net income/sales); asset management efficiency, as measured by asset turnover (sales/total assets); and financial leverage, as measured by the equity multiplier (total assets/total equity) Financial Information ($ in millions, 2013) Company PepsiCo Coca-Cola McDonald's $28,106 Sales $66,415 $46,854 Net Income $6,740 $8,584 $5,856 Total AssetsLiabilities $77,487 $90,055 $36,626 $53,199 $56,882 $20,617

Explanation / Answer

For PepsiCo

Profit margin = Net income/Sales

= 6,740/66,415

= 0.1015

Assets turnover = Sales/Total assets

= 66,415/77,487

= 0.8571

Total equity = Total assets - Total liabilities

= 77,487 - 53,199

= $24,288

Equity multiplier = Total assets/Total equity

= 77,487/24,288

= 3.19

Return on equity = Profit margin x Assets turnover x Equity multiplier

= 0.1015 x 0.8571 x 3.19

= 0.2775

= 27.75%

For Coca Cola

Profit margin = Net income/Sales

= 8,584/46,854

= 0.1832

Assets turnover = Sales/Total assets

= 46,854/90,055

= 0.5203

Total equity = Total assets - Total liabilities

= 90,055 - 56,882

= $33,173

Equity multiplier = Total assets/Total equity

= 90,055/33,173

= 2.71

Return on equity = Profit margin x Assets turnover x Equity multiplier

= 0.1832 x 0.5203 x 2.71

= 0.2583

= 25.83%

For McDonald's

Profit margin = Net income/Sales

= 5,856/28,106

= 0.2083

Assets turnover = Sales/Total assets

= 28,106/36,626

= 0.7674

Total equity = Total assets - Total liabilities

= 36,626 - 20,617

= $16,009

Equity multiplier = Total assets/Total equity

= 36,626/16,009

= 2.29

Return on equity = Profit margin x Assets turnover x Equity multiplier

= 0.2083 x 0.7674 x 2.29

= 0.3661

= 36.61%

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