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DuPont Equation: The Rangoon Timber Company has the following ratios:

Net sales/Total assets = 2.23; ROA = 9.69%; ROE = 16.4%
What are Rangoon’s profit margin and debt ratios?

1 Answer

3 votes

Answer:

4.35 % ; 0.41

Step-by-step explanation:

Given

(sales ÷ total assets) = 2.23

ROA = 9.69%

ROE = 16.4%

ROA = Net income ÷ total assets

= [(Net income ÷ net sales) ÷ (net sales ÷ total assets)]

(Net income ÷ net sales) = [ROA ÷ (net sales ÷ total assets) ]

= 0.969 ÷ 2.23

= 0.0435

Net profit margin = net income ÷ net sales

= 0.0435

= 4.35 %

ROE = net income ÷ total equity

ROE = (net income ÷ net sales) × (net sales ÷ total assets) × (total assets ÷ total equity)

(Total assets ÷ total equity) = ROE ÷ [(net income ÷ net sales) × (net sales ÷ total assets)]

= 0.164 ÷ (0.0435 × 2.23)

= 0.164 ÷ 0.097

= 1.69

Equity multiplier = total assets ÷ total equity

Equity multiplier = ROE ÷ ROA

= 0.164 ÷ 0.0969

= 1.69

Equity multiplier = 1 + debt-to-equity ratio

Debt-to-equity ratio = equity multiplier - 1

= 1.69 - 1

= 0.69

Total debt ratio:

= debt-to-equity ratio ÷ (1+debt-to-equity ratio)

= 0.69 ÷ (1+ 0.69)

= 0.41

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