P10-8A. Calculate and analyze financial ratios, (LO 3)

You are interested in investing in Reese Company, and you have obtained the balance sheets for the company for the past 2 years.

Reese Company
Balance Sheet
At June 30, 2007 and 2006

2007

2005

Current assets:

Cash

$198,000

$90,000

Accounts receivable net

210,000

116,000

Inventory

270,000

1 60,000

Prepaid rent

15,000

16,000

Total current assets

693,000

382,000

Equipment net

280,000

250,000

Total assets

$973,000

$642,000

Total current liabilities

$306,000

$223,000

Long- term liabilities

219,000

117,000

Total liabilities

525,000

340,000

Common stockholder’s equity

150,000

90,000

Retained earnings

298,000

212,O00

Total liabilities and stockholder’s equity

$973,000

$642,000

The following amounts were reported on the income statement for the year ended June 30, 2007.

Sales

$450,000

Cost of goods sold

215,000

Interest expense

7,500

Net income

80,000

Required

a. Compute as many of the financial statement ratios you have studied as possible with the information provided for Reese Company. Some ratios can be computed for both years and others can be computed for only 1 year.

b. Would you invest in Reese Company? Why or why not? What additional information would be helpful in making this decision?