South Plains Chemical Company -- Balance Sheet (in $thousands) Cash Accounts Receivable Inventory Current Assets Fixed and Other Assets Total Assets $1,250 8,000 12,000 21,250 8,750 $30,000 Current Liabilities Long-term Liabilities Total Liabilities Shareholder Equity Liabilities and Equity $10,000 8,000 $18,000 12,000 $30,000 South Plains Chemical Company -- Income Statement in $thousands) Sales Costs of Goods Sold Operating Expenses Operating Profit interest Expense Taxes Net Profit $50,000 25,000 15,000 $10,000 2,500 2,500 $5,000 Dividends Paid to Shareholders Number of Common Shares Outstanding Recent Market Price of Common Stock $1,250 5 million $25 Using the South Plains Chemical Company figures, compute the following financial ratios: SPCC Latest Industry Average Liquidity Net Working Capital Current Ratio N/A 1.95 Activity Receivables Turnover Inventory Tumover Total Asset Tumover 5.95 4.50 Leverage Debt-Equity Ratio Times Interest Eamed 0.45 6.75 Profitability Net Profit Margin Retum on Assets Return on Equity 8.5% 22.596 32.2% Common Stock Ratios Earnings per Share Dividends per Share P/E ratio Dividend Yield Payout Ratio $2.00 $1.00 20.0 2.596 50.096