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Here is the income statement for Eberle, Inc. EBERLE, INC. Income Statement For

ID: 2589202 • Letter: H

Question

Here is the income statement for Eberle, Inc.

EBERLE, INC.
Income Statement
For the Year Ended December 31, 2014

$431,400

252,300

179,100

83,900

$ 95,200


Additional information:


Compute the following measures for 2014. (Round all answers to 2 decimal places, e.g. 1.83 or 2.51%)

EBERLE, INC.
Income Statement
For the Year Ended December 31, 2014

Sales revenue

$431,400

Cost of goods sold

252,300

Gross profit

179,100

Expenses (including $11,100 interest and $23,100 income taxes)

83,900

Net income

$ 95,200

Explanation / Answer

(a) Earnings per share
(Net Income - Preferred stock dividends) / Average common shares outstanding
($95,200 - 4,600) / (29,500 + 36,900) / 2 = $2.73

(b) Price-earnings ratio = MPS/EPS
= $12 / 2.73 = 4.40 times

(c) Payout ratio
($24,800 - 4,600) / 95,200 = 21.22%

(d) Times interest earned ratio
Earnings before Interest and Tax / Interest expenses
($95,200 + $11,100 + $23,100) / $11,100 = 11.66 times