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4-10. (Evaluating current and pro forma profitability) (Financial ratiosinvestment analysis) The annual sales for Salco, Inc. were $4.5 million last year. All sales are on

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4-10. (Evaluating current and pro forma profitability) (Financial ratiosinvestment analysis) The annual sales for Salco, Inc. were $4.5 million last year. All sales are on credit. The firm's end-of-year balance sheet was as follows: Current assets Liabilities $1,000,000 Net fixed assets Owners' equity 1,000, 00 The firm's income statement for the year was as follows: Sales $4,500,000 Cost of goods sold .(,5_OO.M) Gross profit $1,000,000 Operating expenses (@900) Operating profits $ 500,000 Interest expense (@0400) Earnings before taxes $ 400,000 Income taxes (50%) (2Q,@) Net income _$ 200,000 a. Calculate Salco's total asset turnover, operating profit margin, and operating return on assets. b. Salco plans to renovate one of its plants, which will require an added investment in plant and equipment of $1 million. The firm will maintain its present debt ratio of 0.5 when financing the new investment and expects sales to remain constant. The operating profit margin will rise to 13 percent. What will be the new operating return on assets for Salco after the plant's renovation? c. Given that the plant renovation in part (b) occurs and Salco's interest expense rises by $50,000 per year, what will be the return earned on the common stockholders' investment? Compare this rate of return with that earned before the renovation. 4-6. (Ratio analysis) The balance sheet and income statement for the A. Thiel Mtg. Company are as follows: Balance Sheet ($000) Cash 3; 500 Accounts receivable 2,000 Inventories Lg Current assets $3,500 Net fixed assets 4,500 Total assets _$_8,M Accounts payable $1,100 Accrued expenses 600 Short-term notes payable Current liabilities $2,000 Long-term debt 2,000 Owners' equity i Total liabilities and owners' equity _$_8,M Income Statement ($000) Sales (all credit) $8,000 Cost of goods sold (am) Gross profit $4,700 Operating expenses (includes $500 depreciation) QED Operating profits $1,700 Interest expense (36;?) Earnings before taxes $1 ,333 Income taxes (40%) (533) Calculate the following ratios: Current ratio Operating return on assets Times interest earned Debt ratio Inventory turnover Days in receivables Total asset turnover Fixed -asset turnover Operating profit margin Return on equity 4-8. (Evaluating liquidity) The Tabor Sales Company had a gross profit margin (gross prots + sales) of 30 percent and sales of $9 million last year. Seventy-five percent of the firm's sales are on credit, and the remainder are cash sales. Tabor's current assets equal $1.5 million; its current liabilities equal $300,000; and it has $100,000 in cash plus marketable securities. a. If Tabor's accounts receivable are $562,500, what is its average collection period? b. If Tabor reduces its days in receivables (average collection period) to 20 days, what will be its new level of accounts receivable? c. Tabor's inventory turnover ratio is 9 times. What is the level of Tabor's inventories

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