inventory\nraw materials $239 $194 $151 $129\nwork in process 111 80 48 35\nfinished goods 553 476 390…

inventory\nraw materials $239 $194 $151 $129\nwork in process 111 80 48 35\nfinished goods 553 476 390 251\ntotal inventory $903 $750 $589 $415\ncurrent assets $1,764 $1,390 $1,162 $826\ntotal assets $2,591 $2,468 $2,358 $2,050\ncurrent liabilities $588 $580 $519 $408\nsales revenue $9,243 $8,496 $7,388 $6,705\ncost of goods sold $6,205 $5,360 $4,357 $3,485\nnet income $738 $970 $963 $937\ncompute the current ratio, gross profit rate, profit margin, inventory turnover, and days in inventory for 2025, 2026, and 2027. (round current ratios to 2 decimal places, e.g. 15.21, and all other calculations.)\n2027 2026 2025\ncurrent ratio :1 :1 :1\ngross profit rate % % %\nprofit margin % % %\ninventory turnover times times times\ndays in inventory days days days
Answer
Explanation:
Step1: Calculate current ratio formula
Current Ratio = $\frac{Current\ Assets}{Current\ Liabilities}$
Step2: Calculate 2025 current ratio
For 2025, Current Assets = $1162$, Current Liabilities = $519$. Current Ratio = $\frac{1162}{519}\approx2.24$
Step3: Calculate 2026 current ratio
For 2026, Current Assets = $1390$, Current Liabilities = $580$. Current Ratio = $\frac{1390}{580}\approx2.39$
Step4: Calculate 2027 current ratio
For 2027, Current Assets = $1764$, Current Liabilities = $588$. Current Ratio = $\frac{1764}{588}=3$
Step5: Calculate gross - profit rate formula
Gross Profit Rate = $\frac{Sales\ Revenue - Cost\ of\ Goods\ Sold}{Sales\ Revenue}\times100%$
Step6: Calculate 2025 gross - profit rate
For 2025, Sales Revenue = $7388$, Cost of Goods Sold = $4357$. Gross Profit Rate = $\frac{7388 - 4357}{7388}\times100%\approx41.03%$
Step7: Calculate 2026 gross - profit rate
For 2026, Sales Revenue = $8496$, Cost of Goods Sold = $5360$. Gross Profit Rate = $\frac{8496 - 5360}{8496}\times100%\approx36.91%$
Step8: Calculate 2027 gross - profit rate
For 2027, Sales Revenue = $9243$, Cost of Goods Sold = $6205$. Gross Profit Rate = $\frac{9243 - 6205}{9243}\times100%\approx32.87%$
Step9: Calculate profit - margin formula
Profit Margin = $\frac{Net\ Income}{Sales\ Revenue}\times100%$
Step10: Calculate 2025 profit - margin
For 2025, Net Income = $963$, Sales Revenue = $7388$. Profit Margin = $\frac{963}{7388}\times100%\approx13.03%$
Step11: Calculate 2026 profit - margin
For 2026, Net Income = $970$, Sales Revenue = $8496$. Profit Margin = $\frac{970}{8496}\times100%\approx11.42%$
Step12: Calculate 2027 profit - margin
For 2027, Net Income = $738$, Sales Revenue = $9243$. Profit Margin = $\frac{738}{9243}\times100%\approx7.98%$
Step13: Calculate inventory - turnover formula
Inventory Turnover = $\frac{Cost\ of\ Goods\ Sold}{Average\ Inventory}$ Average Inventory = $\frac{Beginning\ Inventory+Ending\ Inventory}{2}$ For 2025: Beginning Inventory (2024) = $415$, Ending Inventory (2025) = $589$, Average Inventory = $\frac{415 + 589}{2}=502$, Inventory Turnover = $\frac{4357}{502}\approx8.68$ For 2026: Beginning Inventory (2025) = $589$, Ending Inventory (2026) = $750$, Average Inventory = $\frac{589+750}{2}=669.5$, Inventory Turnover = $\frac{5360}{669.5}\approx8.01$ For 2027: Beginning Inventory (2026) = $750$, Ending Inventory (2027) = $903$, Average Inventory = $\frac{750 + 903}{2}=826.5$, Inventory Turnover = $\frac{6205}{826.5}\approx7.51$
Step14: Calculate days - in - inventory formula
Days in Inventory = $\frac{365}{Inventory\ Turnover}$ For 2025: Days in Inventory = $\frac{365}{8.68}\approx42.05$ For 2026: Days in Inventory = $\frac{365}{8.01}\approx45.57$ For 2027: Days in Inventory = $\frac{365}{7.51}\approx48.60$
Answer:
| 2027 | 2026 | 2025 | |
|---|---|---|---|
| Current Ratio | 3 : 1 | 2.39 : 1 | 2.24 : 1 |
| Gross Profit Rate | 32.87% | 36.91% | 41.03% |
| Profit Margin | 7.98% | 11.42% | 13.03% |
| Inventory Turnover | 7.51 times | 8.01 times | 8.68 times |
| Days in Inventory | 48.60 days | 45.57 days | 42.05 days |