Income statement Swiss France Translation rate USD

Revenue 75,000 0.5654 42,405

Operating expense - 30,000 0.5654 - 16,962
Net income 45,000 25,443
Retained earnings b/f 10,000 0.5987 5,987
55,000 31,430
Dividends - 15,000 0.5810 - 8,715
Retained earnings c/f 40,000 22,715
Balance sheet
Cash and receivable 55,000 0.5321 29,266
Net PPE 37,000 0.5321 19,688
Total Assets 92,000 48,953
Account payable 32,000 0.5321 17,027
Common stock 20,000 0.5987 11,974
Retained earnings 40,000 22,715
Other CE: translation adj - 2,763
Total Liabilities and equity 92,000 48,953

Income statement Swiss France Translation rate USD

Revenue 75,000 0.5654 42,405
Operating expense: depn - 3,000 0.5987 - 1,796
Operating expense: other - 27,000 0.5654 - 15,266
Translation gain/loss - 199
Net income 45,000 25,144
Retained earnings b/f 10,000 0.5987 5,987
55,000 31,131
Dividends - 15,000 0.5810 - 8,715
Retained earnings c/f 40,000 22,416
Balance sheet
Cash and receivable 55,000 0.5321 29,266
Net PPE 37,000 0.5987 22,152
Total Assets 92,000 51,417
Account payable 32,000 0.5321 17,027
Common stock 20,000 0.5987 11,974
Retained earnings 40,000 22,416
Total Liabilities and equity 92,000 51,417 - 0

Common sh equity = common stock + NI - preferred div - ordinary div

Common sh equity 22,879,432
BVPS 1.88
LCU rate USD
Return on asset 21.05% 20.53%
Profit 78,000 1.95 152,100
Asset 370,500 2 741,000