Compute the times interest earned ratio

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Reference no: EM131585366

Exercise - Financial Ratios for Debt Management

Comparative financial statements for Weller Corporation, a merchandising company, for the fiscal year ending December 31 appear below. The company did not issue any new common stock during the year. A total of 800,000 shares of common stock were outstanding. The interest rate on the bond payable was 12%, the income tax rate was 40%, and the dividend per share of common stock was $0.75 last year and $0.40 this year. The market value of the company's common stock at the end of the year was $18. All of the company's sales are on account.

Weller Corporation Comparative Balance Sheet (dollars in thousands)


This Year

Last Year

  Assets



  Current assets:



     Cash

$1,280

$1,560

     Accounts receivable, net

12,300

9,100

     Inventory

9,700

8,200

     Prepaid expenses

1,800

2,100

  Total current assets

25,080

20,960

  Property and equipment:



     Land

6,000

6,000

     Buildings and equipment, net

19,200

19,000

  Total property and equipment

25,200

25,000

  Total assets

$50,280

$45,960

  Liabilities and Stockholders' Equity



  Current liabilities:



     Accounts payable

$9,500

$8,300

     Accrued liabilities

600

700

     Notes payable, short term

300

300

  Total current liabilities

10,400

9,300

  Long-term liabilities:



     Bonds payable

5,000

5,000

  Total liabilities

15,400

14,300

  Stockholders' equity:



     Common stock

800

800

     Additional paid-in capital

4,200

4,200

       Total paid-in capital

5,000

5,000

       Retained earnings

29,880

26,660

  Total stockholders' equity

34,880

31,660

  Total liabilities and stockholders' equity

$50,280

$45,960

 

Weller Corporation Comparative Income Statement and Reconciliation (dollars in thousands)


This Year

Last Year

  Sales

$79,000

$74,000

  Cost of goods sold

52,000

48,000

  Gross margin

27,000

26,000

  Selling and administrative expenses:



     Selling expenses

8,500

8,000

     Administrative expenses

12,000

11,000

  Total selling and administrative expenses

20,500

19,000

  Net operating income

6,500

7,000

  Interest expense

600

600

  Net income before taxes

5,900

6,400

  Income taxes

2,360

2,560

  Net income

3,540

3,840

  Dividends to common stockholders

320

600

  Net income added to retained earnings

3,220

3,240

  Beginning retained earnings

26,660

23,420

  Ending retained earnings

$29,880

$26,660

Required: Compute the following financial ratios for this year:

1. Times interest earned ratio. (Round your answer to 1 decimal place. )

2. Debt-to-equity ratio. (Round your answer to 2 decimal places.)

3. Equity multiplier. (Round your answer to 2 decimal places.)

Reference no: EM131585366

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