LG6 2-20 Financial statement analysis The financial statements of Zach Industries for the year ended December 31, 2003, follow. Zach Industries Income Statement for the Year Ended December 31, 2003...


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LG6 2-20 Financial statement analysis The financial statements of Zach Industries for the<br>year ended December 31, 2003, follow.<br>Zach Industries<br>Income Statement<br>for the Year Ended December 31, 2003<br>Zach Industries<br>Balance Sheet<br>December 31, 2003<br>Sales revenue<br>$160,000<br>Assets<br>Less: Cost of goods sold<br>106,000<br>Cash<br>500<br>Gross profits<br>$ 54,000<br>Marketable securities<br>1,000<br>Less: Operating expenses<br>Accounts receivable<br>25,000<br>$ 16,000<br>Selling expense<br>General and administrative expenses<br>45,500<br>$ 72,000<br>$ 26,000<br>Inventories<br>10,000<br>Total current assets<br>Lease expense<br>1,000<br>Land<br>Depreciation expense<br>10,000<br>$ 37,000<br>$ 17,000<br>Buildings and equipment<br>Less: Accumulated depreciation<br>90,000<br>Total operating expense<br>Operating profits<br>38,000<br>Net fixed assets<br>$ 78,000<br>Less: Interest expense<br>6,100<br>Total assets<br>$150,000<br>Net profits before taxes<br>$ 10,900<br>Less: Taxes<br>4,360<br>Liabilities and Stockholders' Equity<br>Net profits after taxes<br>$ 6,540<br>$ 22,000<br>47,000<br>$ 69,000<br>$ 22,950<br>$ 31,500<br>$ 26,550<br>$150,000<br>Accounts payable<br>Notes payable<br>Total current liabilities<br>Long-term debt<br>Common stock<br>Retained earnings<br>Total liabilities and stockholders' equity<br>

Extracted text: LG6 2-20 Financial statement analysis The financial statements of Zach Industries for the year ended December 31, 2003, follow. Zach Industries Income Statement for the Year Ended December 31, 2003 Zach Industries Balance Sheet December 31, 2003 Sales revenue $160,000 Assets Less: Cost of goods sold 106,000 Cash 500 Gross profits $ 54,000 Marketable securities 1,000 Less: Operating expenses Accounts receivable 25,000 $ 16,000 Selling expense General and administrative expenses 45,500 $ 72,000 $ 26,000 Inventories 10,000 Total current assets Lease expense 1,000 Land Depreciation expense 10,000 $ 37,000 $ 17,000 Buildings and equipment Less: Accumulated depreciation 90,000 Total operating expense Operating profits 38,000 Net fixed assets $ 78,000 Less: Interest expense 6,100 Total assets $150,000 Net profits before taxes $ 10,900 Less: Taxes 4,360 Liabilities and Stockholders' Equity Net profits after taxes $ 6,540 $ 22,000 47,000 $ 69,000 $ 22,950 $ 31,500 $ 26,550 $150,000 Accounts payable Notes payable Total current liabilities Long-term debt Common stock Retained earnings Total liabilities and stockholders' equity "The firm's 3,000 outstanding shares of common stock closed 2003 at a price of $25 per share.
a. Use the preceding financial statements to complete the following table.<br>Assume that the industry averages given in the table are applicable for both<br>2002 and 2003.<br>Industry<br>Ratio<br>average<br>Actual 2002<br>Actual 2003<br>Current ratio<br>1.80<br>1.84<br>Quick ratio<br>Inventory turnoverª<br>Average collection period“<br>0.70<br>0.78<br>2.50<br>2.59<br>37 days<br>36 days<br>Debt ratio<br>65%<br>67%<br>Times interest earned ratio<br>3.8<br>4.0<br>Gross profit margin<br>Net profit margin<br>38%<br>40%<br>3.5%<br>3.6%<br>Return on total assets<br>4.0%<br>4.0%<br>Return on common equity<br>9.5%<br>8.0%<br>Market/book ratio<br>1.1<br>1.2<br>

Extracted text: a. Use the preceding financial statements to complete the following table. Assume that the industry averages given in the table are applicable for both 2002 and 2003. Industry Ratio average Actual 2002 Actual 2003 Current ratio 1.80 1.84 Quick ratio Inventory turnoverª Average collection period“ 0.70 0.78 2.50 2.59 37 days 36 days Debt ratio 65% 67% Times interest earned ratio 3.8 4.0 Gross profit margin Net profit margin 38% 40% 3.5% 3.6% Return on total assets 4.0% 4.0% Return on common equity 9.5% 8.0% Market/book ratio 1.1 1.2 "Based on a 360-day year and on end-of-year figures.
Jun 10, 2022
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