BBS has just approached Bulldog requesting a $300,000 loan to strengthen the Cash account and to pay certain, pressing short-term obligations. Bulldog is uncertain whether the loan should be made, and has asked your group to analyze the Companys financial situation and make a recommendation.

You determine the following ratios are typical of companies in BBS industry:

Current Ratio	2.5
Acid-Test Ratio	1.2
Average Collection Period	18 days
Average Sale Period	50 days
Return on Assets	10%
Debt-to-Equity Ratio	0.75
Times Interest Earned	6.0
Price-Earnings Ratio	9

Common Size Balance Sheet

	This Year	Last Year
Current Assets:
Cash	2.3%	6.1%
Marketable Securities	0.0%	1.5%
Accounts Receivable, net
Inventory		24.2%
Prepaid Expenses	0.5%	0.6%
Total Current Assets	51.5%
Plant and Equipment, net		55.5%
Total Assets	100%	100%
Liabilities:
Current Liabilities	27.5%
Bonds Payable, 12%	18.8%	22.7%
Total Liabilities		40.9%
Stockholders' Equity:
Preferred Stock, $50 par, 8%	5.0%	6.1%
Common Stock, $10 par		15.2%
Retained Earnings	36.3%
Total Stockholders' Equity	53.8%
Total Liabilities & Stockholders' Equity	100%	100%

Given the information above and from the additional Financial Statements, what would be the % of Total Liabilities for This Year?

Given the information above and from the additional Financial Statements, what would be the % of Common Stock for This Year?

Given the information above and from the additional Financial Statements, what would be the % of Retained Earnings from Last Year?

Given the information above and from the additional Financial Statements, what would be the % of Total Stockholders' Equity from Last Year?

Comparative Balance Sheet December 31 This Year Last Year 2 Years Ago 90,000 $ 150,000 Assets Current Assets: Cash Marketable Securities Accounts Receivables, Net Inventory Prepaid Expenses Total Current Assets Plant and Equipment, Net Total Assets 650,000 1,300,000 20,000 2,060,000 1,940,000 4,000,000 $ 200,000 50,000 400,000 800,000 20,000 1,470,000 1,830,000 $ 3,300,000 350,000 720,000 20,000 1,240,000 1,460,000 2,700,000 $ $ Liabilities and Stockholders' Equity Liabilities Current Liabilities Bonds Payable, 12% Total Liabilities $ $ $ 1,100,000 750,000 1,850,000 600,000 750,000 1,350,000 164,000 750,000 914,000 Stockholders' Equity Preferred Stock, $50 par, 8% Common Stock, $10 par Retained Earnings Total Stockholders' Equity Total Liabilities and Stockholders' Equity 200,000 500,000 1,450,000 2,150,000 4,000,000 200,000 500,000 1,250,000 1,950,000 3,300,000 200,000 500,000 1,086,000 1,786,000 2,700,000 $ $ Brazos Building Supply Company, Inc. Comparative Income Statement and Reconciliation $ Sales Cost of Goods Sold Gross Profit Selling & Administrative Expenses Net Operating Income Interest Expense Net Income before Taxes Income Taxes (40%) Net Income This Year 7,000,000 5,400,000 1,600,000 970,000 630,000 90,000 540,000 216,000 324,000 Last Year $ 6,000,000 4,800,000 1,200,000 710,000 490,000 90,000 400,000 160,000 240,000 Dividends Paid: Preferred Dividends Common Dividends Total Dividends Paid 16,000 108,000 124,000 16,000 60,000 76,000 Net Income Retained 200,000 164,000 Retained Earnings, Beginning of Year Retained Earnings, End of Year $ 1,250,000 1,450,000 1,086,000 $ 1,250,000 **Stock Price $ 45 $ 36