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Markus Company\'s common stock sold for $2.75 per share at the end of this year.

ID: 2592561 • Letter: M

Question

Markus Company's common stock sold for $2.75 per share at the end of this year. The company paid a common stock dividend of $0.55 per share this year. It also provided the following data excerpts from this year's financial statements: Ending Balance Beginning Balance $35,000 $60,000 $55,000 $150,000 $450,000 $60,000 $130,000 $120,000 $320,000 $450,000 $30,000 $50,000 $60,000 $140,000 $460,000 $40,000 $120,000 $120,000 $340,000 $460,000 Cash Total liabilities and stockholders' equity This Year $700,000 $400,000 $300,000 $140,000 $8,000 $92,400 Gross margin . Interest expense

Explanation / Answer

1. EPS = (Net Income - Dividends on Preferred Stock) / Average Outstanding Shares

= 92,400 / 120,000

= 0.77

Since the stock is at $1 par value and is equal to 120,000 hence there are 120,000 shares outstanding.

2. P/E Ratio = Market price per share / EPS

= 2.75 / 0.77

= 3.57

3. Dividend Payout Ratio = Dividend per share / EPS

= 0.55 / 0.77

= 0.71

Dividend yield ratio = Dividend per share / Market price per share

= 0.55 / 2.75

= 0.20

5. Return on Equity = Net Income/Shareholder's Equity

= 92,400 / 320,000

= 0.29

6. Book Value per share = Total shareholder equity – preferred equity / total shares outstanding

= 320,000/ 120,000

= 2.67

7. Working Capital = Current Assets – Current Liab

=150,000 – 60,000

=90,000

Current Ratio = Current Assets / Current Liabilities

= 150,000 / 60,000

= 2.5

8. Acid Test Ratio = Cash + Accounts Receivable + Short Term Investments / Current Liabilities

= 35,000 + 60,000 / 60,000

= 1.5