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

Castile Products, Inc. Balance Sheet December 31
Assets
Current assets:
Cash				$	6,500
Accounts receivable, net					35,000
Merchandise inventory					70,000
Prepaid expenses					3,500
Total current assets					115,000
Property and equipment, net					185,000
Total assets				$	300,000
Liabilities and Stockholders' Equity
Liabilities:
Current liabilities				$	50,000
Bonds payable, 10%					80,000
Total liabilities					130,000
Stockholders’ equity:
Common stock, $5 par value				$	30,000
Retained earnings					140,000
Total stockholders’ equity					170,000
Total liabilities and equity				$	300,000

Castile Products, Inc. Income Statement For the Year Ended December 31
Sales	$	420,000
Cost of goods sold		292,500
Gross margin		127,500
Selling and administrative expenses		89,500
Net operating income		38,000
Interest expense		8,000
Net income before taxes		30,000
Income taxes (30%)		9,000
Net income	$	21,000

     Account balances at the beginning of the year were: accounts receivable, $25,000; and inventory, $60,000. All sales were on account.

Assume that Castile Products, Inc., paid dividends of $2.10 per share during the year. Also assume that the company’s common stock had a market price of $42 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 percentage answer to nearest whole number.)

        

3.	Dividend yield ratio. (Round your percentage answer to nearest whole number.)

       

4.	Price-earnings ratio. (Round your intermediate calculations to 2 decimal places. Round your answer to nearest whole number.)

       

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