Company X and Company Y are in the same industry and have the following ratios.
Company X Company Y Industry Average
Current Ratio 1.2 0.89 1.1
Equity Multiplier (1+TD/CE) 0.2 0.4 0.3
Total Asset Turnover 1.9 2.1 2.5
Net Profit Margin 4.20% 3.80% 4.00%
Return on Equity 12.40% 14.80% 15.00%
Dividend Payout Ratio 25.00% 10.00% 20.00%
Which of the following is true?
I. Company X has higher leverage than Y.
II. Company X is more liquid than an average firm in the industry.
III. Both X and Y employ their assets more efficiently than an average firm in the industry.
IV. Company Y retains more earnings than X.
a. III and IV only
b. I and IV only
c. II and IV only
d. I and III only



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