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The company paid dividends of $430,510 last year. The “Investment in Buisson, S.

ID: 2469143 • Letter: T

Question




     The company paid dividends of $430,510 last year. The “Investment in Buisson, S.A.,” on the balance sheet represents an investment in the stock of another company.


Compute the company’s margin, turnover, and return on investment (ROI) for last year. (Round your Turnover answer to 1 decimal place. Round your Margin and ROI percentage answers to 1 decimal place (i.e 0.123 should be entered as 12.3.))

        

The board of directors of Joel de Paris, Inc., has set a minimum required rate of return of 19%. What was the company’s residual income last year?

       

Financial data for Joel de Paris, Inc., for last year follow:

Explanation / Answer

OPERATING ASSETS DO NOT INCLUDE INVESTMENTS IN OTHER COMPANIES OR IN UNDEVELOPED LAND:

AVERAGE OPERATING ASSETS = ($1870000 + $1910000) / 2 = $1890000

MARGIN = NET OPERATING INCOME/SALES = $867510 / $5103000 = 17%

TURNOVER = SALES / AVERAGE OPERATING ASSETS = $5103000 / $1890000 = 2.7

ROI = MARGIN * TURNOVER = 17% X 2.7 = 45.9%

2./

BEGEINNING BALANCE $ ENDING BALANCE $ CASH 138000 129000 ACCOUNTS RECEIVABLE 334000 474000 INVENTORY 571000 488000 PLANT & EQUIPEMENT NET 827000 819000 TOTAL OPERATING ASSET $1870000 $1910000