Compute profit margin ratio-total asset turnover


Discuss the below:

Q: Ryan Company (1st number) Priest Company (2nd number)

Data from the current year-end balance sheets

Assets

Cash- 18500 33000

Accounts receivable, net- 36400 56400

Current notes receivable (trade) 8100 6200

Merchandise Inventory- 83440 131500

Prepaid expenses- 4000 5950

Plant assets, net- 284000 303400

Total Assets- 434440

Liabilities and Equity

Current Liabilities- 60340 92300

Long-term notes payable- 79800 100000

common stock, $5 par value- 175000 205000

retained earnings- 119300 139150

total liabilities and equity- 434440 536450

Data from the current year's income statement

Sales- 660000 780200

Cost of goods sold- 485100 532500

Interest expense- 6900 11000

income tax expense- 12800 19300

net income- 67770 105000

basic earnings per share- 1.94 2.56

Beginning of year balance sheet data

Accounts receivable, net- 28800 53200

Current notes receivable (trade)- 0 0

merchandise inventory- 54600 106400

total assets- 388000 372500

common stock, $5 par value- 175000 205000

retained earnings- 94300 90600

Required

Q1. For both companies computer the

(a) current ratio,

(b) acid-test ratio,

(c) accounts (including notes) receivable turnover,

(d) inventory turnover,

(e) days' sales in inventory, and

(f) days' sales uncollected. Identify the company you consider to be the better short-term credit risk and explain why.

Q2. For both companies compute the

(a) profit margin ratio,

(b) total asset turnover,

(c) return on total assets, and

(d) return on common stockholders' equity. Assuming that each company paid cash dividends of $1.50 per share and each company's stock can be purchased at $25 per share, compute their

(e) price-earnings ratios and

(f) dividends yields. Identify which company's stock you would recommend as the better invest and explain why.

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Accounting Basics: Compute profit margin ratio-total asset turnover
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