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3. Asset management ratios Aa Aa Asset management ratios are used to measure how effectively a firm manages its assets, by relating the amount a

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3. Asset management ratios Aa Aa Asset management ratios are used to measure how effectively a firm manages its assets, by relating the amount a firm has invested in a particular type of asset (or group of assets) to the amount of revenues the asset is generating. Examples of asset management ratios include the average collection period (also called the days sales outstanding ratio), the inventory turnover ratio, the fixed asset turnover ratio, and the total asset turnover ratio. Consider the following case: Crockett Electronics has a quick ratio of 2.00x, $28,125 in cash, $15,625 in accounts receivable, some inventory, total current assets of $62,500 and total current liabilities of $21,875. The company reported annual sales of $300,000 in the most recent annual report. Over the past year, how often did Crockett Electronics sell and replace its inventory? 2.86 x O 16.00 x O 17.60 x 8.01x The inventory turnover ratio across companies in the electronics industry is 13.60x. Based on this information, which of the following statements s true for Crockett Electronics? O Crockett Electronics is holding more inventory per dollar of sales compared to the industry average. O Crockett Electronics is holding less inventory per dollar of sales compared to the industry average. You are analyzing two companies that manufacture electronic toys-Like Games Inc. and Our Play Inc. Like Games was launched eight years ago, whereas Our Play is a relatively new company that has been in operation for only the past two years. However, both companies have an equal market share with sales of $300,000 each. You've collected company data to compare Like Games and Our PlayLast year, the average sales for all industry competitors was $765,000. As an analyst, you want to make comments on the expected performance of these two companies in the coming year. You've collected data from the companies' financial statements. This information is listed as follows: Data Collected (in dollars) Accounts receivable Net fixed assets Total assets Like Games 8,100 165,000 285,000 Our Play 11,700 240,000 375,000 Industry Average 11,550 650,250 03,800 Using this information, complete the following statements to include in your analysis 1. A collecting cash from its customers faster than average. 2. Our Play's fixed assets turnover ratio is the acquisition cost of its fixed assets is 3. Like Games's total assets turnover ratio is general, a higher total assets turnover ratio indicates greater efficiency. days of sales outstanding represents an efficient credit and collection policy. Between the two companies, but both companies are collecting their recelvables less quickly than the industry than that of Like Games. This could be because Our Play is a relatively new company, so than the recorded cost of Like Games's net fixed assets. which is than the industry's average total assets turnover ratio. In

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