Calculate the amounts of the given ratios

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Reference no: EM131381298

TECHTRON Questions

1. Selected risk ratios are presented for 2011 and 2010 for Techtron Company. Also, refer to the financial statement data for the company.

 

2011

2010

Revenues to Cash Ratio

6.8

7.7

Days Revenues Held in Cash

54

47

Current Ratio

1.5

1.5

Quick Ratio

1.1

1.1

Operating Cash Flow to Average Current Liabilities Ratio

47.3%

55.7%

Days Accounts Receivable

68

73

Days Inventory

51

68

Days Accounts Payable

47

49

Net Days Working Capital

72

91

Liabilities to Assets Ratio

0.559

0.621

Liabilities to Shareholders' Equity Ratio

1.266

1.639

Long-Term Debt to Long-Term Capital Ratio

0.330

0.418

Long-Term Debt to Shareholders' Equity Ratio

0.492

0.720

Operating Cash Flow to Total Liabilities Ratio

0.243

0.242

Interest Coverage Ratio

5.6

2.3

Financial Statements

INCOME STATEMENT (in millions)

 

 

 

 

 

 

 

Fiscal year end

2012

2011

2010

Sales

$2,500

$ 3,139

$ 2,816

Cost of Goods Sold

(1,252)

(1,288)

(1,099)

Selling, General & Admin. Exp.

 

 

 

Advertising

(387)

(364)

(297)

Research and Development

(157)

(143)

(154)

Royalty Expense

(223)

(248)

(296)

Other Selling and Administrative

(385)

(799)

(788)

Interest expense

(32)

(53)

(78)

Income tax expense

(64)

(69)

(29)

Net income

$ 196

$ 175

$ 75

Balance Sheet

 

 

 

 

Fiscal year end

2012

2011

2010

2009

ASSETS (in millions)

 

 

 

 

Cash

$   625

$421

$   496

$233

Accounts Receivable

579

607

555

572

Inventories

195

169

190

217

Prepayments

219

212

191

346

Total current assets

$1,618

$1,409

$1,432

$1,368

Property, plant & equipment

207

200

213

236

Other Assets

1,416

1,554

1,498

1,765

Total assets

$3,241

$3,163

$3,143

$3,369

LIABILITIES

 

 

 

 

Accounts payable

$  168

$  159

$  166

$  123

Short-term borrowing

342

24

223

36

Other current liabilities

584

749

578

599

Total current liabilities

$1,094

$ 939

$  967

$  758

Long term debt

303

687

857

1,166

Other noncurrent liabilities

149

141

128

92

Total liabilities

$1,546

$1,767

$1,952

$2,016

 

 

 

 

 

Common stock

$  105

$  105

$  105

$  105

Additional Paid-in Capital

381

398

458

455

Retained earnings

1,776

1,558

1,430

1,622

Accumulated Other Comprehensive Income

82

30

(47)

(68)

Treasury Stock

(649)

(695)

(755)

(761)

Total Shareholders' equity

$1,695

$1,396

$1,191

$1,353

Total Liabilities & Shareholders' Equity

$3,241

$3,163

$3,143

$3,369

STATEMENT OF CASH FLOWS (in millions)

 

 

 

Operations

2012

2011

2010

Net Income

$ 196

$ 175

$ 75

Depreciation & Amortization

146

164

184

(Increase) Decrease Accounts Receivables

28

(52)

17

(Increase) Decrease Inventories

(26)

21

27

(Increase) Decrease Prepayments

7

(21)

155

(Decrease) Increase Accounts Payable & Other Current Liabilities

(90)

17

23

Net Addbacks and Subtractions from operations

(147)

112

221

Cash flows from operations

$ 195

$451

$480

Investing

 

 

 

Property Plant and Equipment acquired

($79)

($63)

($59)

Other Investing Transactions

(6)

(2)

(3)

Cash Flows from Investing

($85)

($65)

($62)

Financing

 

 

 

Increase in Common Stock

0

0

0

Increase (Decrease) in Short-term Borrowing

(318)

199

(187)

Increase (Decrease) in Long-term Borrowing

(384)

(170)

309

Acquisition of Common Stock

(46)

60

(6)

Dividends

(37)

(21)

(21)

Other Financing Transactions

879

243

(250)

Cash flow from Financing

$94

($311)

($155)

Change in Cash

$204

$75

$263

Cash -  Beginning of Year

421

496

233

Cash - End of Year

$ 625

$ 421

$  496

Required:

a. Calculate the amounts of these ratios for 2012.

b. Assess the changes in the short-term liquidity risk of Techtron between 2010 and 2012 and the level of that risk at the end of 2012.

c. Assess the changes in the long-term solvency risk of Techtron between 2010 and 2012 and the level of that risk at the end of 2012.

Reference no: EM131381298

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