F0282 - Analisis Laporan Keuangan Perusahaan
Pertemuan 6
1. Jelaskan mengenai Dupont Return on Assets
2. Jelaskan perbedaan antara Deviden payout ratio dengan Deviden Yield Ratio
3. Columbia Inc. reported the following financial data in its December 31, 2006 report to
shareholders.
Preferred Stock, 8%, $100 Par
Common Stock, $10 par, 20,000 Shares
Issued and Outstanding
Paid-In Capital in Excess of Par
Retained Earnings
$ 40,000
200,000
160,000
170,000
In 2007, the firm reported the following (presented in partial form).
$120,000
30,000
$ 90,000
40,000
$ 50,000
Operating income
Interest expense
Earnings before tax
Tax
Net income
On July 15, 2007, the common stock was split 2 for 1. The common stock dividends were
declared and paid as follows.
1st Quarter
2nd Quarter
3rd Quarter
4th Quarter
$0.28
0.28
0.15
0.15
The year-end market price for 2007 was $18.00.
Required:
For 2007, compute:
a. earnings per share
b. dividends per share based on ending shares
c. the degree of financial leverage
d. percentage of earnings retained
e. dividend payout
f. dividend yield
g. price/earnings ratio
h. book value per share