Answer:
1) Gross margin percentage = Gross margin / Net Sales
= $28,000 / $70,000
= 0.40
= 40%
2) EPS = Net earning available to common stockholders / Number of common stocks
EPS = $5,454 / 500 shares
EPS = 10.91
3) Price earning ratio = Market value / EPS
Price earning ratio = $27 / 10.91
Price earning ratio = 2.48
4) Dividend payout ratio = $375 / $5,454
= 0.068
= 6.9%
5) Dividend yield ratio = Dividend per share / Current price
= 0.75 / $27
= 0.02777778
= 2.8%
6) Return on total asset = Net income / Average total asset
= $5,514 / {($74,678 + $68,659) / 2}
= $5,514 / $71668.5
= 0.0769376
= 7.7%
7) Return on common stock holder equity = Net income / Average common stockholder equity
= $5,514 /{ {($45,178 - $1,000) + ($40,099 - $1,000)} / 2}
= $5,514 /{($44,178) + ($39,099) / 2}
= $5,514 / $41638.5
= 0.13242552
= 13.2%
8)Book value per share = Common stockholder equity / Number of common stock equity
= $44,178/ 500
= $88.36
