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INCOME STATEMENT 1993 1994 1995 1996 sales $3,800,000.00 $4,180,000.00 $4,850,00

ID: 2682686 • Letter: I

Question

INCOME STATEMENT

1993 1994 1995 1996
sales $3,800,000.00 $4,180,000.00 $4,850,000.00 $6,000,000.00
cost of goods sold -2460000 -2975000 -3200000 -4180000
gross profit $1,340,000.00 $1,205,000.00 $1,650,000.00 $1,820,000.00

selling, admin, dep. $(684,000.00) $(820,000.00) $(898,408.00) $(1,015,467.00)
interest -30780 -30780 -42372 -35313
profit b4 tax $625,220.00 $354,220.00 $709,220.00 $769,220.00
taxes -187566 -106266 -212766 -230766
net income $437,654.00 $247,954.00 $496,454.00 $538,454.00




BALANCE SHEET

1993 1994 1995 1996
cash $295,000.00 $326,040.00 $378,300.00 $468,000.00
accounts receivable 11400 12540 20700 18000
inventory 950000 1028595 1559407 1735207
total curr. Assets 1256400 1367175 1958407 2221207

property, plant, etc 450000 501600 501600 503000
total assets $1,706,400.00 $1,868,775.00 $2,460,007.00 $2,724,207.00

acconts payable $152,000.00 $167,200.00 $190,000.00 $300,000.00
notes payable - - 289776 113326
accured wages & taxes 114000 125000 145500 180000
total currrent liabilities 266000 292200 625276 593326

long term debt 342200 342000 342000 342000

com. Stock (120k shares) 600000 600000 600000 600000
retained earnings 498200 634575 892731 1188881
total liabilities and equity $1,706,400.00 $1,868,775.00 $2,460,007.00 $2,724,207.00



Questions:
1. What are triple A's earnings per share and dividends per share for each year shown in tables 1 & 2?

2. Is Triple A a good short-term borrowing client for the bank?

3. Why is there a difference between the company's sales growth and its profit growth? specifically, how is the difference likely to influence borrowing needs? To what is the difference due? How should triple A address this difference? Comment upon the firm's payout ratio relative to its sales growth. Is it appropriate? Why or why not?

Explanation / Answer

What are triple A's earnings per share and dividends per share for each year shown in tables 1 & 2?