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Quantitative Problem: Rosnan Industries\' 2018 and 2017 balance sheets and incom

ID: 2817099 • Letter: Q

Question

Quantitative Problem: Rosnan Industries' 2018 and 2017 balance sheets and income statements are shown below.




What is the firm’s 2018 current ratio? Round your answer to two decimal places.

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Solution

The 2018 current ratio indicates that Rosnan has -Select-insufficientsufficientCorrect 1 of Item 3 current assets to meet its current obligations as they come due.

What is the firm’s 2018 total assets turnover ratio? Round your answer to four decimal places.

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Solution

Given the 2018 current and total assets turnover ratios calculated above, if Rosnan’s 2018 quick ratio is 1.0 then an analyst might conclude that Rosnan’s fixed assets are managed -Select-efficientlyinefficientlyCorrect 1 of Item 4.

What is the firm’s 2018 debt-to-capital ratio? Round your answer to two decimal places.
%

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Solution

If the industry average debt-to-capital ratio is 30%, then Rosnan’s creditors have a -Select-smallerbiggerCorrect 1 of Item 5 cushion than indicated by the industry average.

What is the firm’s 2018 profit margin? Round your answer to two decimal places.
%

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Solution

If the industry average profit margin is 12%, then Rosnan’s lower than average debt-to-capital ratio might be one reason for its high profit margin.
-Select-TrueFalseCorrect 1 of Item 6

What is the firm’s 2018 price/earnings ratio? Round your answer to two decimal places.

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Solution

Using the DuPont equation, what is the firm’s 2018 ROE? Round your answer to two decimal places.
%

Balance Sheets: 2018 2017 Cash and equivalents $110   $95   Accounts receivable 275   300   Inventories 375   350         Total current assets $760   $745   Net plant and equipment 2,000   1,490   Total assets $2,760   $2,235   Accounts payable $150   $85   Accruals 75   50   Notes payable 160   185         Total current liabilities $385   $320   Long-term debt 450   290   Common stock 1,225   1,225   Retained earnings 700   400   Total liabilities and equity $2,760   $2,235  

Explanation / Answer

Answer:

Current Ratio = Current Assets / Current Liabilities
Current Ratio for 2018 = 760 / 385
Current Ratio for 2018 = 1.97: 1

The 2018 Current Ratio indicates that Rosnan has sufficient current assets to meet its current obligations as they come due.

Total Assets Turnover Ratio = Net Sales / Average Total Assets
Average Total Assets = (2,760 + 2,235) / 2
Average Total Assets = $2,497.50

Total Assets Turnover Ratio for 2018 = 2,000 / 2,497.50
Total Assets Turnover Ratio for 2018 = 0.8008 times

Given the 2018 Current and Total Assets Turnover Ratio calculated above, if Rosnan’s 2018 quick ratio is 1.0 then an analyst might conclude that Rosnan’s fixed assets are managed efficiently.

Debt to Capital Ratio = Total Debt / Total Capital
Total Debt = Current Liabilities + Long Term Debt
Total Debt for 2018 = $385 + $450
Total Debt for 2018 = $835

Total Capital = Long Term Debt + Common Stock + Retained Earnings
Total Capital for 2018 = $450 + $1,225 + $700
Total Capital for 2018 = $2,375

Debt to Capital Ratio for 2018 = 835 /2,375
Debt to Capital Ratio for 2018 = 0.3516 or 35.16%

If the Industry average debt-to-capital ratio is 30%, then Rosnan’s creditors have a bigger cushion than indicated by the industry average.

Profit Margin = Net Income / Sales * 100
Profit Margin for 2018 = 353 / 2,000 * 100
Profit Margin for 2018 = 17.65%

If the Industry average profit margin is 12%, then Rosnan’s lower than average debt-to-capital ratio might be one reason for its high profit margin.