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Files .. ! 3:37 PM 75%- Chapter 14 Refresh recommended A newer version of this file is available on the server Refresh CHAPTER 14-15 points

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Files .. ! 3:37 PM 75%- Chapter 14 Refresh recommended A newer version of this file is available on the server Refresh CHAPTER 14-15 points Daniel Barnes, financial manager of New York Fuels (NYF), a heating oil distributor, is concerned about the company's working capital policy. NYF's most recent financial statements and key ratios, plus some industry average data, are given in the following table Financial Statements and Other Data on NYF (S thousands) A. Balance sheet Cash and securities Accounts receivable 600 Notes payable (896) 1000 Tolurrent liabalities $1,700 S 100 Accounts payable and accruals 300 500 S 800 600 Total current assets Long-term debt (12%) Net fixed assets 800 Common equity Total assets Total liabilities and equity B. Income statement Sales Variable costs Fixed costs $5,000.00 (3,700.00) EBIT Interest 300.00 112.00) S 188.00 7520 Eamings Taxes (40%) s before taxes Net income Dividends (30%) Addition to retained earnings C. Key ratios Profit margin Return on equity Days sales outstanding (360 days) Accounts receivable turnover NYEIndustr 3.0% 15.0% 2.3% 10.3% 43.2 days 30.0 days 8.3x 5.0x 6.3x 2.0x Inventory turnover Fixed assets turnover Total assets turnover Debt Assets Times interest earned Current ratio Quick ratio 12.0x 7.5x 6.0x 2.5x 50.0% 4.8x 2.3x 1.3x 56.0% 2.7x 2.1x 0.9x You have been asked to answer the following questions to help determine NYF's working capital Files .' 3:37 PM Refresh recommended A newer version of this file is available on the server. Refresh policy. a. What is the company's inventory conversion period? (2 points b. What is the company's receivables collection period? (2points) What is the company's cash conversion eyele, assuming a 29-day payables deferral period? (2 d. How could the cash conversion cycle concept be used to help improve the firm's working capital e. How does NYF's current working capital policy, as reflected in its financial statements, compare f. Do the differences suggest that NYF's policy is better or worse than that of the average firm in points management? (3 points) with an average firm's policy? (3 points) its industry? (3 points

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