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25.

NET BOOK VALUE OF ASSETS


Total Asset
Less: Total Liab
Total 150,000.00
(10,000.00)
Divided by: Number of Outstanding shares 10,000.00
NBV of Assets 14.00 25

26. NET BOOK VALUE OF ASSETS


Total Asset 510,000 1,065,000 1,575,000
Less: Total Liab 355,000 1,000,000 -1,355,000
Total 220,000
Divided by: Number of Outstanding shares 400,000
NBV of Assets 0.55 26

27. NET BOOK VALUE OF ASSETS


Total Asset 250,000 360,000 610,000
Less: Total Liab 70,000 350,000 -420,000
Total 190,000.00 27
Divided by: Number of Outstanding shares
NBV of Assets

28. NET BOOK VALUE OF ASSETS


Cash: 310,000
Receivables: 320,000
Inventory 200,000
Property, Plant and Equipment: 690,000
Others Assets: 50,000
TOTAL ASSETS 1,570,000

Accounts Payable 175,000


Long-term Notes Payable 500,000
TOTAL LIAB 675,000

Total Asset 1,570,000


Less: Total Liab 675,000
895,000
Divided by: Number of Outstanding shares 250,000
Less: Treasury shares -50,000
NBV of Assets 4.48 28
29 NBV of Assets
Current assets 950,000
Noncurrent assets 3,500,000
Total Assets 4,450,000

Current liabilities 600,000


Noncurrent liabilities 2,000,000
Total Liab 2,600,000

BOOK VALUE 1,850,000.00 29

30. CITRUS CORP


Sales 15,000,000
Asset Turnover 3
Total Assets 45,000,000.00
Equity Ratio 0.7
SHAREHOLDERS EQUITY 31,500,000.00
Divided by: Outstanding Shares 200,000
17.50 30

31-32 HERCULES COMPANY


2020 2021
Current assets 750,000 937,500
Noncurrent assets 1,400,000 1,680,000
Total Assets 2,150,000 2,617,500

Current liabilities 400,000 480,000


Noncurrent liabilities 500,000 250,000
Total Liab 900,000 730,000

SE 1,250,000 1,887,500
Divided: Outstanding shares 1,000,000 1,250,000

BV 1.25 1.51 32

Current Assets 937,500


Current Liab 480,000
457,500.00 31

33-34 Cocoa Corp

Cash: 240,000
Receivables: 720,000
Inventory 350,000
Property, Plant 3,000,000
Eqpt 850,000
5,655,000.00
1,900,000
3,755,000.00 33
250,000
15.02 34

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