CHECKLIST OF KEY FIGURES
Chapter 19 Financial Statement Analysis
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Page |
Assignment |
Check Figures |
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930
|
P19-1A
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(a) Gross profit, Chen, 30.2%; Couric, 29.8%; Net income, Chen, 8.2%; Couric, 3.9% (b) Return on assets, Chen, 15.5%; Couric, 6.1%; Return on common shareholders' equity, Chen, 19.4%; Couric, 8.5% |
|
930
|
P19-2A
|
(b) Acid test, 1.1:1 (i) Return on common shareholders' equity, 38.0% (n) Cash total debt coverage, 0.7 times |
|
931
|
P19-3A
|
(a) 2002: 1. Receivables turnover,14.0 times; 4. Gross profit margin, 38.5%; 11. Payout ratio, 65.7%; 13. Debt to total assets, 28.0% |
|
932
|
P19-4A
|
(a) 2002: Current ratio, 1.8:1; Asset turnover, 1.2 times (b) 1. Return on common shareholders' equity, 2003, 13.8%; 2004, 10.4% |
|
933
|
P19-5A
|
(a) 2. Receivables turnover, Future Shop, 97.5 times; 7. Gross profit margin, Intertan, 43.8%; 12. Interest coverage, Intertan, 1.0 times |
|
934
|
P19-6A
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(a) Current ratio, D; Debt to total assets, I (e) Cash current debt coverage, NE; Return on assets, D |
|
934
|
P19-7A
|
(a) Sales, $11,000,000 (k) Current liabilities, $906,250 |
|
935
|
P19-8A
|
(a) Debt to total assets, Favourable |
|
937
|
P19-1B
|
(a) Gross profit, Breau, 36.0%; Shields, 40.0%; Net income, Breau, 10.0%; Shields, 12.8% (b) Return on assets, Breau, 6.1%; Shields, 10.1%; Return on common shareholders' equity, Breau, 8.4%; Shields, 14.2% |
|
937
|
P19-2B
|
(b) Return on common shareholders' equity, 10.64% (g) Collection period, 55.30 days (m) Cash current debt coverage, 0.23 times |
|
938
|
P19-3B
|
(a) 2002: 1. Collection period, 24.2 days; 4. Asset turnover, 1.2 times; 11. Cash interest coverage, 11.4 times |
|
939
|
P19-4B
|
(a) 2002: Current ratio, 2.1:1; Asset turnover, 0.8 times (b) 2. Profit margin, 2003--before, 11.5%; 2003--after, 9.0% |
|
940
|
P19-5B
|
(a) Receivables turnover, Inco, 5.5 times; Cash total debt coverage, Inco, 0.06 times; Profit margin, Falconbridge, (2.2%) |
|
941
|
P19-6B
|
(a) Acid test ratio, D; Debt to total assets, I; Cash return on sales, NE (e) Inventory turnover, NE; Asset turnover, D |
|
942
|
P19-7B
|
(a) Cost of goods sold, $6,960,000 (k) Current liabilities, $877,000 |
|
943
|
BYP19-1
|
(a) Proforma 1999 balance sheet, Cash and cash equivalents, 47.9%; Deficit, (100.6%); Proforma 1999 income statement, EBITDA, 38.1%; Net earnings, 17.7% (b) Proforma 1999: Acid test, 3.6:1; Asset turnover, 0.5 times; Cash total debt coverage, 8.9% |
|
944
|
BYP19-2
|
(a) 2. Acid test, CN, 0.40:1 (b) 4. Return on assets, Burlington Northern, 4.08% (c) 2. Interest coverage, CN, 5.12 times |