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Income Statement for Xenon Manufacturing: 2008 2009 Total sales 202 212 Cost of

ID: 2815079 • Letter: I

Question

Income Statement for Xenon Manufacturing:

                                                                                                                                                                                                                                                                                      2008                                                               2009

Total sales                                                                                                                                                                                                                           202                                                                      212

Cost of sales                                                                                                                                                                                                         

minus148

                                                        

minus172

Gross Profit                                                                                                                                                                                                             54                                                                             40

Selling, general,

and administrative expenses                                                                                                                 

minus22

                                                            

minus20

Research and development                                                                                                                       

minus8

                                                                   

minus7

Depreciation and amortization                                                                                                          

minus4

                                                                  

minus3

Other income                                                                                                                                                                                                      4                                                                                    6

Earnings before interest

and taxes (EBIT)                                                                                                                                                                               24                                                                             16

Interest income (expense)                                                                                                                                

minus7

                                                                   

minus4

Pretax income                                                                                                                                              14                                                                            12

Taxes                                                                                                                                                                                                                                                     

minus4

                                                                       

minus3

Net Income                                                                                                                                                                                                                  10                                                                             9

Consider the above Income Statement for Xenon Manufacturing. All values are in millions of dollars. If Xenon Manufacturing has

2020

million shares outstanding, what is its EPS in

20082008 ?

A.

$ 0.50$0.50

B.

$ 0.25$0.25

C.

$ 0.60$0.60

D.

$ 0.40$0.40

Explanation / Answer

A.$0.50.

EPS in 2008 = net income of 2008 / number of shares outstanding

=>$10 million / 20 million

=>$0.50 per share.