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Financial Condition Of A Firm Essay

6. Debt ratio

The organization's debt ratio has increased slightly compared to the previous year, but still remains significantly below the industry average. This virtually means that the company is strong as it uses less debt to support its operations, compared to other companies in the industry.

7. Times-interest-earned ratio

The times interest earned ratio is significantly higher than the industry average, meaning that the firm is better able to pay its debt. This adds to the internal organizational strengths.

8. Rate of return on net sales

The rate of return on sales is comparable to the industry averages and is even higher than the same ratio through 2011. This means that the company should not face any major concerns regarding this financial indicator.

9. Rate of return on net assets

The rate of return on assets is also of no major concern for the company, since it is comparable with both 2011, as well as the industry averages.

10. Rate of return on common stockholders' equity

The return on equity is lower than the same indicator in 2011, but higher than the industry average, meaning that it still represents an organizational strength.

Earnings per share of common stock
The earnings per share of common stock are equal to the industry averages and they are higher than the values in 2011. This means that the indicator should not raise any concerns for the economic agent.

12. Price earning ratio

The PE ratio is higher than its value in 2011, but still lower than the industry average, meaning that it represents an organizational weakness.

13. Book value per share of common stock

The book value per share of common stock is higher than it was during the previous year, but it is still lower than the industry average. This means that it represents an organizational weakness as the stability of the share after all debts are paid is limited (Investopedia, 2012).

Based on the computation of the ratios above, it becomes obvious that the future strategic efforts of the company should focus on consolidating its short-term ability to repay debt, as well as the performances of its stock.

Sources used in this document:
References:

Shim, J.K., Siegel, J.G., 2008, Financial management, 3rd edition, Barron's Educational Series, ISBN 0764139401

Investopedia, http://www.investopedia.com last accessed on January 17, 2012
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