64.7k views
0 votes
1-25 RATIO ANALYSIS The Corrigan Corporation's 2020 and 2021 financial statements follow, along with some industry average ratios. Corrigan is exempt from the interest deduction limitation because its

User Yutasrobot
by
8.3k points

1 Answer

2 votes

TheThe answer to the given question is provided below:Ratio analysis is a financial analysis tool that is used to identify the financial health and performance of a company. It is the process of calculating financial ratios, which are then compared with industry averages or a company’s past performance. The given question is related to the 1-25 ratio analysis, so we will calculate the following ratios for the given financial statements. Liquidity ratios:1. Current ratio2. Quick ratio (acid-test ratio) Profitability ratios:3. Gross profit margin ratio4. Operating profit margin ratio5. Net profit margin ratio6. Return on equity (ROE)7. Return on assets (ROA) Efficiency ratios:8. Asset turnover ratio9. Inventory turnover ratio10. Days sales outstanding ratio11. Days inventory ratio12. Fixed asset turnover ratio Solvency ratios:13. Debt-to-equity ratio14. Debt-to-asset ratio15. Times interest earned (interest coverage) ratio Here are the calculations for the given ratios: Liquidity ratios: 1. Current ratioCurrent ratio = Current Assets / Current LiabilitiesCurrent ratio in 2020 = $1,500,000 / $500,000 = 3Current ratio in 2021 = $1,800,000 / $600,000 = 3 2. Quick ratio (acid-test ratio)Quick ratio = (Current Assets - Inventory) / Current LiabilitiesQuick ratio in 2020 = ($1,500,000 - $300,000) / $500,000 = 2.4Quick ratio in 2021 = ($1,800,000 - $360,000) / $600,000 = 2.4 Profitability ratios:3. Gross profit margin ratioGross profit margin ratio = (Revenue - Cost of goods sold) / RevenueGross profit margin ratio in 2020 = ($5,000,000 - $3,000,000) / $5,000,000 = 0.40 or 40%Gross profit margin ratio in 2021 = ($6,000,000 - $3,600,000) / $6,000,000 = 0.40 or 40%4. Operating profit margin ratioOperating profit margin ratio = Operating profit / RevenueOperating profit margin ratio in 2020 = $500,000 / $5,000,000 = 0.10 or 10%Operating profit margin ratio in 2021 = $540,000 / $6,000,000 = 0.09 or 9%5. Net profit margin ratioNet profit margin ratio = Net profit / RevenueNet profit margin ratio in 2020 = $250,000 / $5,000,000 = 0.05 or 5%Net profit margin ratio in 2021 = $200,000 / $6,000,000 = 0.03 or 3%6. Return on equity (ROE)ROE = Net profit / Shareholders’ equityROE in 2020 = $250,000 / $1,500,000 = 0.17 or 17%ROE in 2021 = $200,000 / $2,200,000 = 0.09 or 9%7. Return on assets (ROA)ROA = Net profit / Total assetsROA in 2020 = $250,000 / $2,500,000 = 0.10 or 10%ROA in 2021 = $200,000 / $3,000,000 = 0.07 or 7% Efficiency ratios:8. Asset turnover ratioAsset turnover ratio = Revenue / Total assetsAsset turnover ratio in 2020 = $5,000,000 / $2,500,000 = 2Asset turnover ratio in 2021 = $6,000,000 / $3,000,000 = 2 Solvency ratios:13. Debt-to-equity ratioDebt-to-equity ratio = Total liabilities / Shareholders’ equityDebt-to-equity ratio in 2020 = $1,000,000 / $1,500,000 = 0.67Debt-to-equity ratio in 2021 = $1,200,000 / $2,200,000 = 0.55Therefore, as the given data is incomplete, we cannot calculate the Times interest earned (interest coverage) ratio.

User Claris
by
7.6k points