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A Jason Manfrey Production

A Jason Manfrey Production. Dr. Kenneth Hiltebeitel Accounting 12/14/01. Ratios. DIV A. DIVB. DIVC. Corp. A) Current Ratio. 2.44. 3.27. 2.44. 2.62. B) Quick Ratio. 1.39. 1.85. 1.39. 1.49. C) Debt to Asset Ratio (I.e., debt ratio). 39.8%. 18.9%. 39.5%. 31.8%.

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A Jason Manfrey Production

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  1. A Jason Manfrey Production Dr. Kenneth Hiltebeitel Accounting 12/14/01

  2. Ratios DIV A DIVB DIVC Corp A) Current Ratio 2.44 3.27 2.44 2.62 B) Quick Ratio 1.39 1.85 1.39 1.49 C) Debt to Asset Ratio (I.e., debt ratio) 39.8% 18.9% 39.5% 31.8% D) Return on Sales (Profit Margin) 8.1% 16.2% 8.1% 10.9% E) Return on Assets 16.8% 29.2% 16.8% 21.4% F) Return on Equity 27.7% 35.9% 27.7% 31.3% G) Average Collection Period (days) 42.58 31.52 42.58 38.83 H) Days of Inventory 65.70 63.59 65.70 65.09 Ratios

  3. Corporate Ratios

  4. Division B Rules Current Ratio=Current Assets/Current Liabilites Current Ratio = 212333/65000 Division B=3.27 Quick Ratio=Quick Assets/Current Liabilites Quick Ratio=120000/65000 Division B=1.85 Return on Sales= Net Income/Sales Revenue Return on Sales=178583/1100000 Return on Sales=16.2% Debt To Asset Ratio=Total Debt/Total Assets Debt Ratio= 115000/612333 Division B=18.8%

  5. More Ruling Return on Assets= Net Income/Total Assets Return on Assets=178583/612333 Division B=29.2% Return on Equity=Net Income/Total Stockholder’s Equity Return on Equity=178583/497333 Division B=35.9% Average Collection Period=Sales/Accounts Receivable Avg. Coll=1100000/95000 Division B=31.52 Days of Inventory=365days/Sales Turnover Days of Inventory=365/(530000/92333) Division B=63.59

  6. The Worst A & C Current Ratio Current Ratio =251250/103000, 301500/123600 Current Ratio A & C=2.44 Quick Ratio Quick Ratio=143250/103000, 171900/123600 Current Ratio A & C=1.39 Return on Sales Return on Sales =79050/975000, 94860/1170000 Return on Sales= 8.1% Debt to Asset Ratio Debt Ratio =186000/471250, 223200/565000 Debt Ratio A & C=39.5%

  7. More Worst Return on Equity Return on Equity= 79050/285250, 94860/342300 Return on Equity A & C Return on Assets Return on Assets= 79050/471250, 94680/565500 Return on Assets A & C= 16.8% Days of Inventory Days of Inventory= 365/(600000/108000), 365/(720000/129600) Days of Inventory A & C= 365/(720000/129600) Average Collection Period Average Collection Period= 365/(975000/113750), 365/(1170000/136500) Average Collection Period A & C= 42.58

  8. Total Company Overall, the company is doing all right because the current ratio is well above 2 and there is a profit margin of about 10%. The only problem that could occur is if the other divisions get worse than they are, the total company will not make a substantial profit. Division B is the only division that is saving the company.

  9. The End

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