Vogelsberg Corporation has provided the following financial data: Year 2Year 1Total assets$1,286,000 $1,240,000 Total liabilities$356,000 $340,000 Stockholders' equity:      Common stock, $3 par value$270,000 $270,000 Additional paid-in capital 90,000  90,000 Retained earnings 570,000  540,000 Total stockholders' equity$930,000 $900,000 The company's net operating income in Year 2 was $62,308; its interest expense was $12,000; and its net income was $32,700. Dividends on common stock during Year 2 totaled $2,700. The market price of common stock at the end of Year 2 was $6.37 per share.Required:a. What is the company's times interest earned ratio for Year 2?b. What is the company's debt-to-equity ratio at the end of Year 2?c. What is the company's equity multiplier

at the end of Year 2?d. What is thecompany's earnings per share for Year 2?e. What is the company's price-earnings ratio for Year 2?f. What is thecompany's dividend payout ratio for Year 2?g. What is thecompany's dividend yield ratio for Year 2?h. What is the company's book value per share at the end of Year 2?

What will be an ideal response?


a.

Times interest earned ratio = Earnings before interest expense and income taxes ÷ Interest expense

= $62,308 ÷ $12,000 = 5.19 (rounded)

 

b.

Debt-to-equity ratio = Total liabilities ÷ Stockholders' equity

= $356,000 ÷ $930,000 = 0.38 (rounded)

 

c.

Equity multiplier = Average total assets* ÷ Average stockholders' equity**

= $1,263,000 ÷ $915,000 = 1.38 (rounded)

*Average total assets = ($1,286,000 + $1,240,000) ÷ 2 = $1,263,000

**Average stockholders' equity = ($930,000 + $900,000) ÷ 2 = $915,000

 

d.

Earnings per share = Net Income ÷ Average number of common shares outstanding*

= $32,700 ÷ 90,000 shares = $0.36 per share (rounded)

*Number of common shares outstanding = Common stock ÷ Par value

= $270,000 ÷ $3 per share = 90,000 shares

 

e.

Price-earnings ratio = Market price per share ÷ Earnings per share

= $6.37 ÷ $0.36 = 17.69 (rounded)

 

f.

Dividend payout ratio = Dividends per share* ÷ Earnings per share

= $0.03 ÷ $0.36 = 8.3% (rounded)

*Dividends per share = Common dividends ÷ Common shares (see above)

= $2,700 ÷ 90,000 shares = $0.03 per share (rounded)

 

g.

Dividend yield ratio = Dividends per share* ÷ Market price per share

= $0.03 ÷ $6.37 = 0.47% (rounded)

*Dividends per share = Common dividends ÷ Common shares (see above)

= $2,700 ÷ 90,000 shares = $0.03 per share (rounded)

 

h.

Book value per share = Common stockholders' equity ÷ Number of common shares outstanding*

= $930,000 ÷ 90,000 shares = $10.33 per share (rounded)

*Number of common shares outstanding = Common stock ÷ Par value

= $270,000 ÷ $3 per share =90,000 shares

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