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Complete the following tables using the following Item Value Current assets $40,

ID: 2811015 • Letter: C

Question

Complete the following tables using the following

Item

Value

Current assets

$40,000

Current liabilities

$20,000

Assets

$500,000

Liabilities

$100,000

Equity

$400,000

Ratios

Formula

Calculations

Is it in red or green zone?

Current ratio

Debt-to-asset ratio

Item

Value

Gross revenue

$100,000

Operating expenses

$30,000

Depreciation

$4,000

Interest expense

$0

NFIO

$70,000

Nonbusiness income

$30,000

Taxes

$5,000

Principal

$5,000

Interest

$4,000

Family living expenses

$30,000

Ratios

Formula

Calculations

Is it in red or green zone?

Return on assets

Operating profit margin

Asset turnover ratio

Term debt coverage ratio

How would you summarize the financial position of this farmer?

If you are a loan officer, will you give him/her a loan?

Show that the Dupont identity for ROA holds. Show calculations please

Item

Value

Current assets

$40,000

Current liabilities

$20,000

Assets

$500,000

Liabilities

$100,000

Equity

$400,000

Explanation / Answer

1 current ratio = current assets / current liabilities idle good indicator is 2:1

= $ 40000 / $ 20000 = 2 current ratio is in green zone

2. debt to asset ration = debt / total assets idle is less the ratio lesser the risk

= $1,20,000 / $540000 = 0.22 the ratio is in green zone

3. return on total assets = net income / total assets

net income = gross revenue - operating expenses- depriciation

= $1,00,000 - 34,000 = $66,000   

total assets = fixed assets + current assets = $ 5,40,000

ROA = $66,000 / 5,40,000 = 0.12 it is in gren zone

4. operating profit margin = operating profit / total income  

operating profit = gross revenue - operating expenses

= 1,00,000 - 30,000 = 70,000

= $70,000 / $66.000 = 1.06 it is in red zone

5. term debt coverage ratio = net oprating income / total debt

= 66000 / 120000 = 0.55 it is in green zone

if iam loan officer i will give loan