The Financial Ratio Obtained by Dividing Net Income After Taxes

question 37

Multiple Choice

The financial ratio obtained by dividing net income after taxes by the number of shares of common stock outstanding is the _____.

• A) working capital
• B) return on owners' equity
• C) current ratio
• D) earnings per share
• E) return on sales ratio

---

Definitions:

Fixed-position Layout

A manufacturing layout where the product remains stationary, and workers, materials, and equipment are moved to the product site.

Process-oriented Layouts

Facility layouts designed around the sequential order of operations for specific products or product families, often seen in manufacturing settings.

Labour Assignment

The process of allocating human resources to different jobs or tasks within an organization to ensure efficient operation.

Process Layouts

An arrangement of resources in a production facility where similar activities or functions are grouped together, based on the type of process they are involved in.