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The Following Information Pertains to Ortiz Company What Is the Price-Earnings Ratio for Ortiz?
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question 64

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The following information pertains to Ortiz Company. Assume that all balance sheet amounts represent both average and ending balance figures. Assume that all sales were on credit.  Assets  Cash and short-term investments $45,000 Accounts receivable (net)  25,000 Inventory 20,000 Property, plant and equipment 210,000 Total Assets $300,000 Liabilities and Stockholders’ Equity  Current liabilities $50,000 Long-term liabilities 90,000 Stockholders’ equity—common 160,000 Total Liabilities and Stockholders’ Equity $300,000 Income Statement  Sales $100,000 Cost of goods sold 55,000 Gross profit 45,000 Operating expenses 15,000 Net income $30,000 Number of shares of common stock 6,000 Market price of common stock $30 Dividends per share .50\begin{array}{lr}\text { Assets }\\\text { Cash and short-term investments } & \$ 45,000 \\\text { Accounts receivable (net) } & 25,000 \\\text { Inventory } & 20,000 \\\text { Property, plant and equipment } & \underline{210,000} \\ \text { Total Assets } & \$ 300,000\\\text { Liabilities and Stockholders' Equity }\\\text { Current liabilities } & \$ 50,000 \\\text { Long-term liabilities } & 90,000 \\\text { Stockholders' equity—common } & 160,000 \\ \text { Total Liabilities and Stockholders' Equity } & \$ 300,000\\\text { Income Statement }\\\text { Sales } & \$ 100,000 \\\text { Cost of goods sold } & 55,000 \\\text { Gross profit } & 45,000 \\\text { Operating expenses } & 15,000 \\\quad \text { Net income } & \$ 30,000\\\\\text { Number of shares of common stock } & 6,000 \\\text { Market price of common stock } & \$ 30 \\\text { Dividends per share } & .50\end{array} What is the price-earnings ratio for Ortiz?


Definitions:

Net Profit

The total earnings of a company after subtracting all expenses, including taxes and operating costs, from its total revenues.

Variable Manufacturing Costs

Expenses that fluctuate with production output levels, including raw materials, direct labor, and utility costs directly involved in the manufacturing process.

Predetermined Fixed Overhead

A budgeted or estimated amount of fixed overhead costs, used to allocate overhead costs to products or services.

Variable Costing

A costing method that includes only variable costs—direct materials, direct labor, and variable manufacturing overhead—in the cost of a unit of product, excluding fixed overhead costs.

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