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Given the following Year 12 Financial Statement data for a footwear company: Inc

ID: 402992 • Letter: G

Question

Given the following Year 12 Financial Statement data for a footwear company:


Income Statement Data



Year 12 (in 000s)


Net Revenues from Footwear Sales $ 300,000


Operating Profit (Loss) 75,000


Net Profit (Loss) $ 45,500



Balance Sheet Data


Cash on Hand 10,000


Total Current Assets $ 70,000


Total Assets 320,000


Overdraft Loan Payable 5,000


1-Year Bank Loan Payable 12,000


Current Portion of Long-term Loans 20,000


Total Current Liabilities 58,500


Long-Term Bank Loans Outstanding 100,000


Shareholder Equity: Year 11 Balance Year 12 Change


Common Stock 10,000 0 10,000


Additional Capital 101,000 0 101,000


Retained Earnings 30,000 20,500 50,500


Total Shareholder Equity 141,000 +20,500 161,500



Other Financial Data


Depreciation $12,500


Dividend payments $25,000








Based on the above figures and the formula for calculating the default-risk ratio found on the Help screen for p. 5 of the Footwear Industry Report and p. 28 of the Player%u2019s Guide, the company%u2019s default-risk ratio in Year 12 was



A. 1.65.



B. 0.89.



C. 0.77.



D. 1.03.



E. None of these.


Explanation / Answer

111

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