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    Ratio Analysis for Barry Computer Company

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    Data for Barry Computer Company and its industry averages follow:

    A. Calculate the indicated ratios for Barry.

    B. Construct and extend DuPont evaluation for both Barry and the industry.

    C. Outline Barry's strengths and weaknesses as revealed by your analysis.

    D. Suppose Barry had doubled its sales as well as its inventories, accounts receivable, and common equity during 2004. How would that information affect the validity of your ratio analysis? (hint: Think about averages and the effects of rapid growth on ratios if averages are not used. No calculations are needed.)

    Barry Computer Company: Balance Sheet as of December 31, 2003 (In Thousands)

    Cash $77,500 Accounts payable $129,000
    Receivables 336,000 Notes payable 84,000
    Inventories 241,500 Other current liabilities 117,000
    Total Cash Assets 655,000 Total current liabilities 330,000
    Net fixed assets 292,500 Long-term debt 256,500
    Common equity 361,000
    Total assets $947,500 Total liabilities and equity 947,500

    Barry Computer Company Income Statement for year ended December 31, 2004 (in Thousands)

    Sales $1,607,500
    Costs of goods sold 1,392,500
    Selling, general, and administrative expenses 145,000
    Earnings before interest and taxes (EBIT) $70,000
    Interest expense 24,500
    Earning before taxes (EBT) $45,500
    Federal and state incomes taxes (40%) 18,200
    Net Income $27,300

    A. Calculate the indicated ratios for Barry.
    B. Construct and extend DuPont evaluation for both Barry and the industry.
    C. Outline Barry's strengths and weaknesses as revealed by your analysis.
    D. Suppose Barry had doubled its sales as well as its inventories, accounts receivable, and common equity during 2004. How would that information affect the validity of your ratio analysis? (hint: Think about averages and the effects of rapid growth on ratios if averages are not used. No calculations are needed.)

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    Data for Barry Computer Company and its industry averages follow:

    A. Calculate the indicated ratios for Barry.

    B. Construct and extend DuPont evaluation for both Barry and the industry.

    C. Outline Barry's strengths and weaknesses as revealed by your analysis.

    D. Suppose Barry had doubled its sales as well as its inventories, accounts receivable, and common equity during 2004. How would that information affect the validity of your ratio analysis? (hint: Think about averages and the effects of rapid growth on ratios if averages are not used. No calculations are needed.)

    Barry Computer Company: Balance Sheet as of December 31, 2003 (In Thousands)

    Cash $77,500 Accounts payable $129,000
    Receivables 336,000 Notes payable 84,000
    Inventories 241,500 Other current liabilities 117,000
    Total Cash Assets 655,000 Total current liabilities 330,000
    Net fixed assets 292,500 Long-term debt 256,500
    Common equity 361,000
    Total assets $947,500 Total liabilities and equity 947,500

    Barry Computer Company Income Statement for year ended December 31, 2004 (in Thousands)

    Sales $1,607,500
    Costs of goods sold 1,392,500
    Selling, general, and administrative expenses 145,000
    Earnings before interest and taxes (EBIT) $70,000
    Interest expense 24,500
    Earning before taxes (EBT) $45,500
    Federal and state incomes taxes (40%) 18,200
    Net Income $27,300

    A. Calculate the indicated ratios for Barry.

    The calculations have been shown below

    Ratio Barry Industry Average
    Current Asserts/current ...

    Solution Summary

    The financial ratios for Barry Computer Company have been calculated based on balance sheet and income statement . These are compared with industry averages to indicate strengths and weaknesses of the company. Also Du Pont analysis has been carried out.

    $2.49

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