Compute the earnings per share of common stock


Solve the below problem:

Q: Lundberg Corporation"s most recent balance sheet and income statement appear below:

Statement of Financial Position

December 31, Year 2 and Year 1

(in thousands of dollars)

Year 2 Year 1

Assets

Current assets:

Cash $ 100 $ 110

Accounts receivable 210 220

Inventory 110 120

Prepaid expenses 10 10

Total current assets 430 460

Plant and equipment, net 900 880

Total assets $ 1,330 $ 1,340

Liabilities and Stockholders" Equity

Current liabilities:

Accounts payable $ 160 $ 170

Accrued liabilities 50 50

Notes payable, short term 100 90

Total current liabilities 310 310

Bonds payable 190 240

Total liabilities 500 550

Stockholders" equity:

Preferred stock, $100 par value, 10% 200 200

Common stock, $1 par value 100 100

Additional paid-in capital--common stock 110 110

Retained earnings 420 380

Total stockholders" equity 830 790

Total liabilities & stockholders" equity $ 1,330 $ 1,340

Income Statement

For the Year Ended December 31, Year 2

(in thousands of dollars)

Sales (all on account) $ 1,330

Cost of goods sold 850

Gross margin 480

Selling and administrative expense 292

Net operating income 188

Interest expense 31

Net income before taxes 157

Income taxes (30%) 47

Net income $ 110

Dividends on common stock during Year 2 totaled $50 thousand. Dividends on preferred stock totaled $20 thousand. The market price of common stock at the end of Year 2 was $9.36 per share.

Required:

Compute the following for Year 2:

a. Gross margin percentage.

b. Earnings per share of common stock.

c. Price-earnings ratio.

d. Dividend payout ratio.

e. Dividend yield ratio.

f. Return on total assets.

g. Return on common stockholders" equity.

h. Book value per share.

i. Working capital.

j. Current ratio.

k. Acid-test ratio.

l. Accounts receivable turnover.

m. Average collection period. (Assume 365 days a year and round your answer to 1 decimal place.)

n. Inventory turnover.

o. Average sale period. (Assume 365 days a year and round your answer to 1 decimal place.)

p. Times interest earned.

q. Debt-to-equity ratio.

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Accounting Basics: Compute the earnings per share of common stock
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