Start Here - Case Introduction Group Case Study #3 Case Study Table of Contents: Red Tab: Narrative of the Case you will work (Similar to Chapter 16, Problem 8-13, page 414) Blue Tabs: Financial...

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Start Here - Case Introduction Group Case Study #3 Case Study Table of Contents: Red Tab: Narrative of the Case you will work (Similar to Chapter 16, Problem 8-13, page 414) Blue Tabs: Financial Statements Provided in Chapter Green Tabs: There are (5) Student Tabs Where You Will Insert Your Work. Instructions: Review the Case Review and practice the examples in chapter 16 Work problems within the green tabs (5) in this workbooks Save this workbook using your last name in the title of the file Submit your work via the Blackboard Assignment folder Case Study Narrative X-Chip, Inc. Income Statement You and your fellow team members have recently been hired by X-Chip, Inc. in its relatively new treasury management department. X-Chip, Inc. was founded ten years ago by Chip Hubbard and currently operates 24 stores in the Southeast. The company is privately owned by Chip and his family although Chip is the majority stockholder. X-Chip total sales topped $34M in 2017. X-Chip primarily sells to customers who shop in the stores. Customers come to the store and talk with a sales representative. The sales representative assists the customer in determining the type of computer and peripherals that are necessary for the individual customer’s computing needs. After the order is taken, the computer is made to fill the order. Delivery of the computer averages 15 days, and it is guaranteed in 30 days. Recently, the Chip's son designed a new computer motherboard. The company’s design is both more efficient and less expensive to manufacture, and their design is expected to become standard in many personal computers. After investigating the possibility of manufacturing the new motherboard, X-Chip, Inc. determined that the costs involved in building and manufacturing this plant would be prohibitive. They are considering their options. Your team has been asked to examine X-Chip, Inc.'s financial statements and develop some financial analysis of ratios. Chip needs reassurance that his company is financially healthy and positioned to well against the industry competition. Please complete all the green tabs in this worksheet to gather the financial facts that Chip needs. Tab#1: Explain financial ratios. If X-Chip, Inc. decides to pursue financial for this venture, what will the Bank use the financial ratios for? Tab#2: Using the 2015-2017 Financial Statements, calculate the required financial ratios. Compare them to the Industry Standards/Averages and then determine if X-Chip, Inc. is in better, or worse financial shape compared to industry standards. Tab#3: After studying the Balance Sheet, show the change year-over-year between 2017 and 2016. Tab#4: Prepare a Statement of Cash Flow that will help you explain to Chip how the cash flow changed between years (2016/2017). Tab#5: Using the Financial Ratios as a basis for your diagnosis, determine X-Chip, Inc.'s current financial shape. With that explain how they are placed in the industry. Finally, give you overall view of the company's health and of how they are positioned against the industry. Financial Statements X-Chip, Inc. Income Statement ($000) 201720162015 Sales$ 34,000.0$ 35,000.0$ 33,950.0 Cost of Goods Sold$ 11,690.0$ 12,100.0$ 13,310.0 Gross Profit$ 22,310.0$ 22,900.0$ 20,640.0 Selling, General & Admin. Expenses$ 12,500.0$ 12,450.0$ 12,076.5 Depreciation$ - 0$ - 0$ - 0 EBIT$ 9,810.0$ 10,450.0$ 8,563.5 Interest Expense (net of interest income)$ 5,490.0$ 5,000.0$ 5,500.0 Earnings Before Taxes$ 4,320.0$ 5,450.0$ 3,063.5 Taxes$ 1,700.0$ 2,100.0$ 1,194.8 Net Income$ 2,620.0$ 3,350.0$ 1,868.7 X-Chip, Inc. Balance Sheet ($000) 201720162015201720162015 AssetsLiabilities and Equity Current AssetsCurrent liabilities Cash$ 512.0$ 453.0$ 440.0Accounts Payable$ 1,301.0$ 1,223.0$ 1,345.3 Accounts receivable$ 1,325.0$ 1,215.0$ 1,180.0Bank Loans$ 3,664.0$ 3,550.0$ 3,905.0 Inventory$ 9,001.0$ 8,386.0$ 9,224.6Short-term Debt$ 1,483.0$ 1,327.0$ 1,459.7 Total Current Assets$ 10,838.0$ 10,054.0$ 10,844.6Total Current Liabilities$ 6,448.0$ 6,100.0$ 6,710.0 Long term Debt$ 39,100.0$ 39,000.0$ 38,000.0 Other Liabilities Net Fixed Assets$ 90,001.0$ 88,785.0$ 97,663.5Total liabilities$ 45,548.0$ 45,100.0$ 44,710.0 Owner's Equity Common Stock ($.10 Par)$ 2,000.0$ 2,000.0$ 2,000.0 Paid-in-Surplus$ 25,500.0$ 25,500.0$ 36,346.3 Retained Earnings$ 27,791.0$ 26,239.0$ 25,451.8 Total Stockholders' Equity$ 55,291.0$ 53,739.0$ 63,798.1 Total Assets$ 100,839.0$ 98,839.0$ 108,508.1Total Liabilities & Equity$ 100,839.0$ 98,839.0$ 108,508.1 1-Explain Financial Ratios Answer these Questions Pertaining to Theory of Financial Ratios What are Financial Leverage Ratios used for? What are Liquidity Ratios used for? What are Profitability Ratios used for? What are Efficiency Ratios used for? 2-Financial Ratios Ratio Analysis - X-Chip, Inc. 201720162015Industry Average 2017Indicate Better/Worse Than Industry AverageWhat This Ratio Says Financial Leverage (Debt) Ratios: Debt to Asset Ratio0.460.410.25 Debt to Equity Ratio0.840.701.00 Interest Coverage Ratio2.091.562.50 Liquidity Ratios Quick Ratio0.270.241.10 Current Ratio1.651.622.10 Profitability Ratios Net Return on Assets3.23%1.72%12.00% Net Return on Equity5.70%2.93%10.00% Efficiency Ratios Inventory Turnover3.972.505.20 Compute # of Common Stocks20,00020,000 Compute Market Value Ratios Earnings per Share (EPS)$ 0.17$ 0.09 Compute Dividends Paid to Stockholders: Current Yr. Retained Earnings26,33925,452 Prior Yr. Retained Earnings25,45224,688 Change in Retained Earnings787764 Net Income Pr. Year1,8691,751 Dividends1,082987 % of Net Income57.9%56.4% 3-BS Change Yr Over Yr X-Chip, Inc. Balance Sheet - Year Over Year Comparison of Change ($000) 20172016Change +(-) Assets Current Assets Cash Accounts receivable Inventory Total Current Assets Net Fixed Assets Total Assets Liabilities and Equity Current liabilities Accounts Payable Bank Loans Short-term Debt Total Current Liabilities Long term Debt Other Liabilities Total liabilities Owner's Equity Common Stock ($.10 Par) Paid-in-Surplus Retained Earnings Total Stockholders' Equity Total Liabilities & Equity 4-Statement of Cash Flow X-Chip, Inc. Statement of Cash Flow ($000) Operating Activities Investing Activities Financing Activities Net Increase (Decrease) in Cash 5-Summary Analysis Your Financial Findings: You should now have the financial facts that you need to answer the questions below. Remember as you answer these questions that your answers must reveal the following: 1) The current shape of X-Chip, Inc. - hence, their financial situation? 2) How X-Chip, Inc. is placed in its industry? What are the Financial Leverage Ratios telling you about this company? What are the Liquidity Ratios telling you about this company? What are the Profitability Ratios telling you about this company? What are the Efficiency Ratios telling you about this company? Summarize your findings and any recommendations/remarks/comments you might have.
Nov 06, 2021
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