Barco Company		Kyan Company				Barco Company		Kyan Company
Data from the current year-end balance sheets						Data from the current years income statement
Assets						Sales	$	770,000	$	880,200
Cash	$	19,500	$	34,000		Cost of goods sold		585,100		632,500
Accounts receivable, net		37,400		57,400		Interest expense		7,900		13,000
Current notes receivable (trade)		9,100		7,200		Income tax expense		14,800		24,300
Merchandise inventory		84,440		132,500		Net income		162,200		210,400
Prepaid expenses		5,000		6,950		Basic earnings per share		4.51		5.11
Plant assets, net		290,000		304,400
Total assets	$	445,440	$	542,450
						Beginning-of-year balance sheet data
Liabilities and Equity						Accounts receivable, net	$	29,800	$	54,200
Current liabilities	$	61,340	$	93,300		Current notes receivable (trade)		0		0
Long-term notes payable		80,800		101,000		Merchandise inventory		55,600		107,400
Common stock, $5 par value		180,000		206,000		Total assets		398,000		382,500
Retained earnings		123,300		142,150		Common stock, $5 par value		180,000		206,000
Total liabilities and equity	$	445,440	$	542,450		Retained earnings		98,300		93,600
For both companies compute the (a) profit margin ratio, (b) total asset turnover, (c) return on total assets, and (d) return on common stockholders equity. Assuming that each company paid cash dividends of $3.80 per share and each companys stock can be purchased at $75 per share, compute their (e) price-earnings ratios and (f) dividend yields.