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Balance Sheet Data Cash Accounts receivable $1,200,000 2,400,000 3,600,000 7,200,000 Inventory Current assets Accounts payable Accruals Notes payable Current liabilities Long-term debt Total liabilities Common

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Balance Sheet Data Cash Accounts receivable $1,200,000 2,400,000 3,600,000 7,200,000 Inventory Current assets Accounts payable Accruals Notes payable Current liabilities Long-term debt Total liabilities Common stock $1,440,000 480,000 1,920,000 3,840,000 6,240,000 10,080,000 1,680,000 5,040,000 6,720,000 $16,800,000 Income Statement Data Sales $24,000,000 Cost of goods sold 12,000,000 Gross profit 12,000,000 Operating expenses 6,000,000 EBIT 6,000,000 Interest expense 979,200 5,020,800 Taxes 1,255,200 Net Income $3,765,600 Net fixed assets 9,600,000 Retained earnings Total equity Total debt and equity Total assets $16,800,000 If I remember correctly, the DuPont equation breaks down our ROE into three component ratios: the turnover ratio, and the , the total asset And, according to my understanding of the DuPont equation and its calculation of ROE, the three ratios provide insights into the company's effectiveness in using the company's assets, and Now, let's see your notes with your ratios, and then we can talk about possible strategies that will improve the ratios. I'm going to check the box to the side of your calculated value if your calculation is correct and leave it unchecked if your calculation is incorrect. Hydra Cosmetics Inc. DuPont Analysis Value Correct/Incorrect Value Correct/Incorrect Ratios Profitability ratios Gross profit margin (%) Operating profit margin (%) Net profit margin (%) Return on equity (%) Ratios Asset management ratio Total assets turnover 50.00 1.43 20.92 22.41 53.52 Financial ratios Equity multiplier 1.67 JASON: OK, it looks like I've got a couple of incorrect values, so show me your calculations, and then we can talk strategies for Improvement. YOU: I've just made rough calculations, so let me complete this table by inputting the components of each ratio and its value: Do not round intermediate calculations and round your final answers up to two decimals. Hydra Cosmetics Inc. DuPont Analysis Calculation Value Numerator Denominator / / Ratios Profitability ratios Gross profit margin (%) Operating profit margin (%) Net profit margin (%) Return on equity (%) Asset management ratio Total assets turnover Financial ratios Equity multiplier / / JASON: I see what I did wrong in my computations. Thanks for reviewing these calculations with me. You saved me from a lot of embarrassment! Anja would have been very disappointed in me if I had showed her my original work. So, now let's switch topics and identify general strategles that could be used to positively affect Hydra's ROE. YOU: OK, so given your knowledge of the component ratios used in the DuPont equation, which of the following strategies should improve the company's ROE? JASON: I see what I did wrong in my computations. Thanks for reviewing these calculations with me. You saved me from a lot of embarrassmentAnja would have been very disappointed in me if I had showed her my original work. So, now let's switch topics and identity general strategies that could be used to positively affect Hydra's ROE. YOU: OK, so given your knowledge of the component ratios used in the DuPont equation, which of the following strategies should improve the company's ROE? Check all that apply. Reduce the company's operating expenses, its cost of goods sold, and/or the interest rate on its borrowed funds because this will increase the company's net profit margin. Increase the cost and amount of assets necessary to generate each dollar of sales because it will increase the company's total assets turnover. Increase the firm's bottom-line profitability for the same volume of sales, which will increase the company's net profit margin. Increase the interest rate on its notes payable or long-term debt obligations because it will reduce the company's net profit margin. JASON: I think I understand now. Thanks for taking the time to go over this with me, and let me know when I can return the favor

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