Computing the Dividend Yield and the Dividend Payout Ratio

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Reference no: EM133066613

Question - Computing the Dividend Yield and the Dividend Payout Ratio - The income statement, statement of retained earnings, and balance sheet for Santiago Systems are as follows:

Santiago Systems Income Statement For the Year Ended December 31, 20X2

 

Amount

Percent

Net sales

$5,345,000

100.0%

Less: Cost of goods sold

(3,474,250)

65.0

Gross margin

$1,870,750

35.0

Less: Operating expenses

(1,140,300)

21.3

Operating income

$730,450

13.7

Less: Interest expense

(27,000)

0.5

Income before taxes

$703,450

13.2

Less: Income taxes (40%)*

(281,380)

5.3

Net income

$422,070

7.9

* Includes both state and federal taxes.

 

Santiago Systems Statement of Retained Earnings For the Year Ended December 31, 20X2

Balance, beginning of period

$1,205,500

Net income

422,070

Total

$1,627,570

Preferred dividends

(40,000)

Dividends to common stockholders

(150,000)

Balance, end of period

$1,437,570

 

Santiago Systems Comparative Balance Sheets At December 31, 20X1 and 20X2

 

20X1

20X2

Assets

 

 

Current assets:

 

 

Cash

$1,900,000

$2,100,000

Marketable securities

350,000

400,000

Accounts receivable (net)

625,000

675,000

Inventories

230,000

240,000

Other

50,000

50,000

Total current assets

$3,155,000

$3,465,000

Property and equipment:

 

 

Land

$900,000

$900,000

Building and equipment (net)

1,240,800

1,192,800

Total long-term assets

$2,140,800

1,192,800

Total assets

$5,295,800

$5,557,800

Liabilities and Stockholders' Equity

 

 

Current liabilities:

 

 

Notes payable, short term

$247,300

$256,230

Accounts payable

240,000

250,000

Current maturity of long-term debt

3,000

4,000

Accrued payables

150,000

160,000

Total current liabilities

$640,300

$670,230

Long-term liabilities:

 

 

Bonds payable, 9%

300,000

300,000

Total liabilities

$940,300

300,000

Stockholders' equity:

 

 

Preferred stock, $25 par, 8%

$500,000

$500,000

Common stock, $1.00 par

150,000

150,000

Additional paid-in capital*

2,500,000

150,000

Retained earnings

1,205,500

1,437,570

Total stockholders' equity

$4,355,500

$4,587,570

Total liabilities and stockholders' equity

$5,295,800

$4,587,570

* For common stock only.

Also, assume that the market price per common share is $20.

Required -

1. Compute the dividends per share.

2. Compute the dividend yield.

3. Compute the dividend payout ratio. Round your answer to two decimal places.

Reference no: EM133066613

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