Selected comparative statement data for the giant bookseller Barnes & Noble are presented here. All balance sheet data are as of the end of the fiscal year (in millions).

2006

2005

Net sales

$5,261.3

$5,103.0

Cost of goods sold

3,623.0

3,535.8

Net income

150.5

146.7

Accounts receivable

100.5

99.1

Inventory

1,354.6

1,314.0

Total assets

3,196.8

3,156.3

Total common stockholders’ equity

1,164.9

1,115.8

Instructions

Compute the following ratios for 2006:

(a) Profit margin.

(b) Asset turnover.

(c) Return on assets.

(d) Return on common stockholders’ equity.

(e) Gross profit rate.