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2020 Below are the 2020 financial ratios for Delta Corp along with industry averages: Industry Profit margin 22% 16% Return on assets 15% 13% Return

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2020 Below are the 2020 financial ratios for Delta Corp along with industry averages: Industry Profit margin 22% 16% Return on assets 15% 13% Return on equity 20% 15% Receivables turnover 10.2 X 14.6 X Average collection period 36 25 Inventory turnover 9.5 X 10.8 X Capital asset turnover 7.4 X 6.8 x Total asset turnover 5.0 X 4.6 X Current ratio 1.1 X 2.8 X Quick ratio 15X 20 X Total liabilities to total assets 46% 24% Times interest earned 1.6 X 3.0 x Use the above ratios to answer the following independent questions (3 marks each): 1) Delta wants a 10-year loan and they have approached you a banks loan officer. Would you give them a loan? Support your answer with reference to two ratios. 2) You work in the sales department of a business that Delta would like to buy from on terms of n/30. Would you sell to them? Support your answer with reference to two ratios. 3) The owners of Delta have offered to sell you 10% of the common shares. Would you purchase the shares? Support your answer with reference to two ratios. Note 1: $1.00 non-cumulative preferred shares, 250,000 shares outstanding Note 2: 100.000 common shares outstanding Required: 1) Given the above financial statements, calculate the following ratios (2 marks each): a) Profit Margin b) Return on Equity c) Receivables Turnover d) Inventory Turnover e) Total Asset Turnover 1) Quick Ratio g) Total Liabilities to Total Assets h) Times Interest Earned 2) The company paid a total of 400,000 in dividends in the 2020. Calculate the dividend per common share in 2020 (2 marks) 3) Calculate the company's earnings per share in 2020 (2 marks) 4) Assuming the common shares were trading at a price-earnings ratio of 12 X on December 31, 2020, calculate the market price per common share (1 mark) 5) Calculate the book value per common share (2 marks) Rowe Manufacturing Income Statement For the Year Ended December 31, 2020 Sales (all on credit) Cost of goods sold Gross margin General and admin expenses Selling expenses Depreciation expense Earnings before interest and taxes Interest expense Earnings before taxes Tax expense Earnings after taxes $ 128,000,000 70,400,000 57,600,000 18,600,000 13.700,000 7.900.000 17,400.000 8,600,000 8,800,000 2.200.000 $ 6,600,000 Rowe Manufacturing Balance Sheet December 31, 2020 Rowe Manufacturing Balance Sheet December 31, 2020 Assets Cash Accounts receivable (net) Inventory Total current assets Property, plant and equipment (net) Total assets $ 220,000 9,800,000 8.800,000 18,820,000 27.400.000 $ 46.220.000 $ Liabilities and Shareholders' Equity Accounts payable Taxes payable Current portion of long term debt Total current liabilities Long term debt Total liabilities Shareholders' equity Preferred Stock (Note 1) Common Stock (Note 2) Retained earnings Total shareholder's equity Total liabilities and shareholders' equity 5.400.000 320,000 4.800,000 10,520,000 27.500.000 38.020,000 5,000,000 1,000,000 2.200.000 8.200.000 $ 46.220.000 Note 1: 51,00 non-cumulative preferred shares, 250.000 shares outstanding Note 2: 100,000 common shares outstanding Note 1: $1.00 non-cumulative preferred shares, 250,000 shares outstanding Note 2: 100,000 common shares outstanding Required: 1) Given the above financial statements, calculate the following ratios (2 marks each): a) Profit Margin b) Return on Equity c) Receivables Turnover d) Inventory Turnover e) Total Asset Turnover f) Quick Ratio g) Total Liabilities to Total Assets h) Times Interest Earned 2) The company paid a total of $400,000 in dividends in the 2020. Calculate the dividend per common share in 2020 (2 marks) 3) Calculate the company's eamings per share in 2020 (2 marks) 4) Assuming the common shares were trading at a price-earnings ratio of 12 X on December 31, 2020, calculate the market price per common share (1 mark) 5) Calculate the book value per common share (2 marks)

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