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The comparative financial statements of Marshall Inc. are as follows. The market

ID: 2436687 • Letter: T

Question

The comparative financial statements of Marshall Inc. are as follows. The market price of Marshall common stock was $82.60 on December 31, 20Y2.

Instructions

Determine the following measures for 20Y2 (round to one decimal place, including percentages, except for per-share amounts):

8) Ratio of fixed assets to long-term liabilities

9) Ratio of liabilities to stockholders' equity

10) Times interest earned

11) Asset turnover

12) Return on total assets

13) Return on stockholders' equity

14) Return on common stockholders' equity

15) Earnings per share on common stock

16) Price-earnings ratio

17) Dividends per share of common stock

18) Dividend yield

Explanation / Answer

8 Fixed asset to long term liabilities = Fixed assets / Long term liabilities Fixed assets 5760000 Long term liabilities 3200000 Fixed assets to long term liabilities 1.8 9 Liabilities to stockholders equity = total liabilities / stockholders equity    Total liabilities 4080000 Stockholders equity 4944000 Liabilities to stockholders equity 0.83 10 Times interest earned = EBIT / interest expense Earning before tax and interest   1152000 Interest expense 132000 Times Interest earned 8.73 Times 11 Assets turnover ratio = Net sales / average total assets Net sales 10850000 Beginning total assets 8254000 Ending total assets 9024000 Average total assets 8639000 Assets turnover ratio 1.26 12 Return on assets = net income / Average total assets Net income 600000 Beginning total assets 8254000 Ending total assets 9024000 Average total assets 8639000 Return on assets 6.9% 13 Return on Stockholders equity = net income / Average stockholders equity Net income 600000 Beginning shareholders equity 4454000 Ending shareholders equity 4944000 Average shareholders equity 4699000 Return on stockholders equity 12.8% 14 Return on commonstockholders equity = net income / Average common stockholders equity Net income 600000 Beginning common shareholders equity 4204000 Ending common shareholders equity 4694000 Average common shareholders equity 4449000 Return on common stockholders equity 13.5%