Computing the dividend yield and the dividend payout ratio

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Reference no: EM131698441

Question: The income statement, statement of retained earnings, and balance sheet for Somerville Company are as follows:

Somerville Company
Income Statement
For the Year Ended December 31, 2014


Amount


Percent

Net sales

$8,281,989


100.0%

Less: Cost of goods sold

(5,383,293)


65.0

Gross margin

$2,898,696


35.0

Less: Operating expenses

(1,323,368)


16.0

Operating income

$1,575,328


19.0

Less: Interest expense

(50,000)


0.6

Net income before taxes

$1,525,328


18.4

Less: Taxes (48%)*

(732,157)


8.8

Net income

$793,171


9.6

* Includes both state and federal taxes.



Somerville Company
Statement of Retained Earnings
For the Year Ended December 31, 2014

Balance, beginning of period

$1,979,155

Net income

$793,171

Total

$2,772,326

Less: Preferred dividends

(80,000)

Dividends to common stockholders

(201,887)

Balance, end of period

$2,490,439

Somerville Company
Comparative Balance Sheets
At December 31, 2013 and 2014


2013


2014

Assets

Current assets:

Cash

$2,875,000


$2,580,000

Marketable securities

800,000


700,000

Accounts receivable (net)

939,776


690,000

Inventories

490,000


260,000

Other

93,000


74,261

Total current assets

$5,197,776


$4,304,261

Property and equipment:

Land

$1,575,000


$1,067,315

Building and equipment (net)

1,348,800


1,150,000

Total long-term assets

$2,923,800


$2,217,315

Total assets

$8,121,576


$6,521,576

Liabilities and stockholders' equity

Current liabilities:

Notes payable, short term

$1,170,127


$ 543,641

Accounts payable

420,510


101,500

Current maturity of long-term debt

3,000


2,000

Accrued payables

200,000


57,780

Total current liabilities

$1,793,637


$ 704,921

Long-term liabilities:

Bonds payable, 10%

500,000


500,000

Total liabilities

$2,293,637


$1,204,921

Stockholders' equity:

Preferred stock, $25 par, 8%

$1,000,000


$1,000,000

Common stock, $1.50 par

337,500


337,500

Additional paid-in capital*

2,000,000


2,000,000

Retained earnings

2,490,439


1,979,155

Total equity

$5,827,939


$5,316,655

Total liabilities and stockholders' equity

$8,121,576


$6,521,576

* For common stock only.




Computing the Dividend Yield and the Dividend Payout Ratio Refer to the information for Somerville Company on the previous page. Also, assume that the market price per common share is $8.10. Required:

1. Compute the dividends per share.

2. Compute the dividend yield.

3. Compute the dividend payout ratio.

Reference no: EM131698441

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