The financial statements for Castile Products, Inc., are given below:

Castile Products, Inc. Balance Sheet December 31

Assets

Current assets:

Cash $21,000

Accounts receivable, net 250,000

Merchandise inventory 370,000

Prepaid expenses 12,000

Total current assets 653,000

Property and equipment, net 820,000

Total assets $1,473,000

Liabilities and Stockholders' Equity

Liabilities:

Current liabilities $260,000

Bonds payable, 11% 400,000

Total liabilities 660,000

Stockholders equity:

Common stock, $10 par value $150,000

Retained earnings 663,000

Total stockholders equity 813,000

Total liabilities and equity $1,473,000

Castile Products, Inc. Income Statement For the Year Ended December 31

Sales$2,200,000

Cost of goods sold 1,180,000

Gross margin 1,020,000

Selling and administrative expenses 650,000

Net operating income 370,000

Interest expense 44,000

Net income before taxes 326,000

Income taxes (30%) 97,800

Net income$228,200

Account balances at the beginning of the year were: accounts receivable, $190,000; and inventory, $330,000. All sales were on account.

Assume that Castile Products, Inc., paid dividends of $4.05 per share during the year. Also assume that the companys common stock had a market price of $67 at the end of the year and there was no change in the number of outstanding shares of common stock during the year.

Required:

Compute financial ratios as follows:

1.

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

2.

Dividend payout ratio. (Round your intermediate calculations to 2 decimal places. Round your final percentage answer to 1 decimal place (i.e., 0.1234 should be considered as 12.3%).)

3.

Dividend yield ratio. (Round your percentage answer to 1 decimal place (i.e., 0.1234 should be considered as 12.3%).)

4.

Price-earnings ratio. (Round your intermediate calculations to 2 decimal places and final answer to 1 decimal place.)

5.

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