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Analyzing a Company for its Investment Potential In its annual report, WRS Athletic Supply, Inc., includes the followin five-year financial summary. 2010 5% 2,001) 2011 5137534 17% 9% 1,391 108,725 WRS ATHLETIC SUPPLY, INC. Five-Year Financial Summary (Partial; adapted) (Dollar amounts in thousands except per share data 2015 2014 Net sales 2013 2012 5244,524 5217799 $191,329 5165,013 Net sales increase 12% 14% 16% 20% Domestic comparative store sales increase 8% Other income-net 1,873 1.787 1,615 Cost of sales 191,838 171,562 150,235 129,664 Operating, selling, and general and administrative expenses 41,236 36,356 31,679 27,408 Interest: Interest expense 1,063 1,357 1,045 Interest income (138) (170 (204) Income tax expense 4,487 3,897 3,692 3,338 8,039 Net income 5,377 Per share of common stock mmon stock 1.81 1.49 1.41 Net income 1.21 0.30 02 020 Dividends 22,516 1,383 (188) 803 (189) 2,740 4,430 6,671 0.99 0.16 $16,497 Financial Position Current assets, excluding inventory Inventories at LIFO cost Property, plant, and equipment, net Total assets Current liabilities Long-term debe Shareholders' equity Financial Ratios Acid-test ratio Rate of return on total assets $ 30,483 $ 27,878 $ 26,555 $ 24,356 24,891 22,614 21,442 19,793 51,904 45,750 40,934 35,969 94,685 83,527 78,130 70,349 32,617 27,282 28,949 25,803 22,731 21.143 17,838 18.712 39,337 35,102 31,343 25.834 $ 21,132 17,076 25,973 49.996 16,762 12,122 21,112 0.9 1.3 0. 91 10.2% 21.6% 1.0 10.9 9.9% 10.3% 20.1% 22.0% 9.6% Date of return on shareholders' equity 10.7% 22.9% 22.4% Requirement Solution: Requirement 1 2014 2013 2012 2011 Total net revenues Trend Percentages Net earnings Trend Percentages Comments: Requirement 2 2015 2014 2013 2012 2011 Net Income Net Sales Profit Margin Ratio .8039 6671 244,5 24 217,799 -033 1.03 6295 5377 191,329 165,0 13 032 0335 4430 13 7,639 0325 Comments: Requirement 3 2015 2014 2013 2012 2011 Net Sales 244,524 217, 799 Cost of Goods Sold 191, 838171,562 Gross Profit 52656 46237 Gross Profit Percentage 21.545 21.229 191,329 150, 255 41674 21.781 165,013 137,634 | 129,664 108,725 3534-9416 21.421 68.10 Beginning Inventory Ending Inventory Average Inventory 22614 21442 119793 24801 22614 21942 231525 22023 20 617.5 17076 1164,7 19793 17076 18434516776 Inventory Turnover 2.077 Days' sales in inventory 45.190 7.782 17.034 46.867 50.082 51.89855. Comments: Annual Dividend per 2015 2014 2013 2012 share 2011 Earnings per share Dividend payout Comments