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PA13-6 (Algo) Using Ratios to Compare Loan Requests from Two Companies [LO 13-4, LO 13-5, LO 13-6] The financial statements for Royale and Cavalier companies

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PA13-6 (Algo) Using Ratios to Compare Loan Requests from Two Companies [LO 13-4, LO 13-5, LO 13-6] The financial statements for Royale and Cavalier companies are summarized here: Cavalier. Company Royale Company Balance Sheet Cash $ 53,000 $ 33,000 63,000 Accounts Receivable, Net 24,000 Inventory 126,000 41,000 Equipment, Net 566,000 176,000 Other Assets 148,000 54,000 Total Assets $ 936,000 $ 348,000 Current Liabilities. $ Notes Payable (long-term) 136,000 206,000 488,000 $ 31,000 71,000 218,000 Common Stock (par $20) Additional Paid-In Capital 12,000 58,000 48,000 Retained Earnings 16,000 Total Liabilities and Stockholders' Equity $936,000 $348,000 Income Statement Sales Revenue Cost of Goods Sold $ 824,000 488,000 248,000 $ 304,000 158,000 103,000 Other Expenses Net Income $ 88,000 $ 43,000 Other Data $ 20.00 $ 12.00 Per share price at end of year Selected Data from Previous Year Accounts Receivable, Net $ 22,000 $ 55,000 206,000 71,000 Notes Payable (long-term) Equipment, Net 566,000 176,000 Inventory 46,000 103,000 594,000 Total Stockholders' Equity 246,000 These two companies are in the same business and state but different cities. Each company has been in operation for about 10 years. Both companies received an unqualified audit opinion on the financial statements, Royale Company wants to borrow $83,000 cash and Cavalier Company is asking for $38,000. The loans will be for a two-year period. Both companies estimate bad deb based on an aging analysis, but Cavalier has estimated slightly higher uncollectible rates than Royale. Neither company issued stock in the current year. Assume the end-of-year total assets and net equipment balances approximate the year's average and all sales are on account. Required: 1. Calculate the following ratios. (Use 365 days in a year. Round your intermediate calculations and final answers to 2 decimal places.) Ratio Royale Company Cavalier Company Tests of Profitability: 1. Net Profit Margin % 2. Gross Profit Percentage % 3. Fixed Asset Turnover 4. Return on Equity % 5. Eamings per Share 6. Price/Earnings Ratio Tests of Liquidity: 7. Receivables Turnover 7. Days to Collect 8. Inventory Turnover 8. Days to Sell 9. Current Ratio Tests of Solvency 10. Debt-to-Assets % % %

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