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Required information Exercise 13-9 Analyzing risk and capital structure LO P3 [The following information applies to the questions displayed below.] Simon Company's year-end balance sheets follow. Current Yr 1 Yr Ago 2 Yrs Ago At December 31 Assets Cash Accounts receivable, net Merchandise inventory Prepaid expenses Plant assets, net Total assets Liabilities and Equity Accounts payable Long-term notes payable secured by mortgages on plant assets Common stock, $10 par value Retained earnings Total liabilities and equity $ 26,717 77,435 96,376 8,778 248, 105 $ 457, 411 $ 32,177 $ 32,531 55, 205 44,243 74,408 46,661 8,364 3,687 224,166 201,478 $ 394,320 $ 328,600 $116,173 $ 65,974 $ 42,941 86,853 162,500 91,885 $ 457, 411 87,973 74,073 162,500 162,500 77,873 49,086 $ 394,320 $ 328,600 The company's income statements for the Current Year and 1 Year Ago, follow. For Year Ended December 31 Sales Cost of goods sold Other operating expenses Interest expense Income tax expense Total costs and expenses Net income Current Yr $594,634 $362,727 184,337 10,109 7,730 564,903 $ 29,731 1 Yr Ago $ 469,241 $305,007 118,718 10,793 7,039 441,557 $ 27,684 Earnings per share $ 1.83 $ 1.70 (1) Debt and equity ratios. Debt Ratio Choose Numerator: Choose Denominator: II Debt Ratio Debt ratio Current Year: II % 1 Year Ago: II = % Equity Ratio Choose Numerator: Choose Denominator: II Equity Ratio Equity ratio = Current Year: = % 1 Year Ago: = % (2) Debt-to-equity ratio. Debt-To-Equity Ratio Choose Numerator: 1 Choose Denominator: = Debt-To-Equity Ratio Debt-to-equity ratio 1 = Current Year: 11 to 1 1 Year Ago: / II to 1 Required 3A Required 3B Times interest earned. Times Interest Earned Choose Numerator: 1 Choose Denominator: = Times Interest Earned 1 Times interest earned Current Year: 1 II times 1 Year Ago: / 11 times Required 3A Required 3B Based on times interest earned, is the company more or less risky for creditors in the Current Year versus 1 Year Ago? Times interest earned