Comparative financial statements for Weller Corporation, a merchandising company, for the year ending December $31$ appear below. The company did not issue any new common stock during the year. A total of $900,000$ shares of common stock were outstanding. The interest rate on the bond payable was $12\%,$ the income tax rate was $40\%,$ and the dividend per share of common stock was $$0\mathrm{.}75$ last year and $$0\mathrm{.}40$ this year. The market value of the company$$s common stock at the end of this year was $$23\mathrm{.}00.$ All of the company$$s sales are on account.

Weller Corporation

Comparative Balance Sheet

$($dollars in thousands$)$

This Year Last Year

Assets

Current assets:

Cash $ $240$ $ $510$

Accounts receivable, net $15,40010,250$

Inventory $10,2008,600$

Prepaid expenses $1,9002,300$

Total current assets $27,74021,660$

Property and equipment:

Land $7,0007,000$

Buildings and equipment, net $20,20020,000$

Total property and equipment $27,20027,000$

Total assets $ $54,940$ $ $48,660$

Liabilities and Stockholders' Equity

Current liabilities:

Accounts payable $ $10,500$ $ $8,800$

Accrued liabilities $8001,200$

Notes payable, short term $400400$

Total current liabilities $11,70010,400$

Long$-$term liabilities:

Bonds payable $5,0005,000$

Total liabilities $16,70015,400$

Stockholders' equity:

Common stock $900900$

Additional paid$-$in capital $4,7004,700$

Total paid$-$in capital $5,6005,600$

Retained earnings $32,64027,660$

Total stockholders' equity $38,24033,260$

Total liabilities and stockholders' equity $ $54,940$ $ $48,660$

Weller Corporation

Comparative Income Statement and Reconciliation

$($dollars in thousands$)$

This Year Last Year

Sales $ $89,000$ $ $84,000$

Cost of goods sold $57,00053,000$

Gross margin $32,00031,000$

Selling and administrative expenses:

Selling expenses $9,5009,000$

Administrative expenses $13,00012,000$

Total selling and administrative expenses $22,50021,000$

Net operating income $9,50010,000$

Interest expense $600600$

Net income before taxes $8,9009,400$

Income taxes $3,5603,760$

Net income $5,3405,640$

Dividends to common stockholders $360720$

Net income added to retained earnings $4,9804,920$

Beginning retained earnings $27,66022,740$

Ending retained earnings $ $32,640$ $ $27,660$

Required:

Compute the following financial data for this year:

$1.$ Earnings per share. $($Round your answer to $2$ decimal places.$)$

$2.$ Price$-$earnings ratio. $($Round your intermediate calculations and final answer to $2$ decimal places.$)$

$3.$ Dividend payout ratio. $($Round your intermediate calculations and final answer to $2$ decimal places.$)$

$4.$ Dividend yield ratio. $($Round your intermediate calculations and final answer to $2$ decimal places.$)$

$5.$ Book value per share. $($Round your answer to $2$ decimal places.$)$