RATIO ANALYSIS The Corrigan Corporation's 2017 and 2018 financial statements follow, along with some industry average ratios. a. Assess Corrigan's liquidity position, and determine how it compares...


RATIO ANALYSIS The Corrigan Corporation's 2017 and 2018 financial
statements follow, along with some industry average ratios.
a. Assess Corrigan's liquidity position, and determine how it
compares with peers and how the liquidity position has changed
over time.
b. Assess Corrigan's asset management position, and determine
how it compares with peers and how its asset management
efficiency has changed over time.
c. Assess Corrigan's debt management position, and determine
how it compares with peers and how its debt management has
changed over time.
d. Assess Corrigan's profitability ratios, and determine how they
compare with peers and how its profitability position has changed
over time.
e. Assess Corrigan's market value ration, and determine how its
valuation compares with peers and how it has changed over time.
Assume the firm's debt is priced at par, so the market value of its
debt equals its book value.


f. Calculate Corrigan's ROE as well as the industry average ROE,
using this DuPont equation. From this analysis, how does
Corrigan's financial position compare with the industry average
numbers?
g. What do you think would happens to its ratios if the company
mil ailed cost-culling measures that allowed it to hold lower levels
of inventory and substantially decreased the cost of goods sold? No
calculations die necessary. Think about which ratios would be
affected by changes in these two accounts.
Corrigan Corporation: Balance Sheets as of December 31










20182017









cash$72,000$65,000









Account recivable439,000328.000









Inventories894,000813,000









Tount current assets$1,405,000$1,206,000









Land and bullding258.000271.000









Mechinary132.000133,000









Other fixed assets61.00057,000









Total assets$1,836,000$1,667,000









Accounts payeble$80,000$72,706









Accured liabilities45,01040,880









Notes payeble476,990457,912









Total current liablities$602.000$571,500









Long term dept404,290258,898









Common stock575,000575,000









Retained earnings254,710261,602









Total liabilities and equity$1,836,000$1,667,000

corigan corporation: income statement for years ending December 31










20182017









sales$4,240,000$36,35,000









cost of goods sold3,680,6002,980,000









Gross operating profits$560,000$655,000









General adiministrative and selling express303,320297,550









Depreciation159,000154,500









EBIT$97,680V 201050









Interest67,00043,000









Earning before taxes(EBT)$30,680$159,950









Taxes(40)12,27263,970









Net income$18,400$95,970

 Per share data










20182017









EPS$080$417









Cash dividends$1.10$095









Market price (average)$12.34$23 57









P/E ratio15.42x5.65x









Number of share outstanding23,00023,000

Industry Financial Ratio









2018








Current ratio2.7*








Inventory Turnover7.0*








Days sales outstanding32.0 days








Fixed assetsTurnover13.0*








Total assets turnover2.6*








Return on assets9.1%








Return on  equity18.2%








Return on invested capital14.5%








Profit margin3.5%








Debt-to-capital ratio50.0%








P/E ratio6.0*








M/B ratio1.5








EV/EBITDA ratio6.0

*Industry average ratios have been constant for the past 4 years.


*Based on year-end balance sheet figures.


*Calculation is based on a 365 day year.

Jun 10, 2022
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