FIN/402 - Case Problem 10.2 The Case of the Missing Bond Ratings

Question # 00384365 Posted By: katetutor Updated on: 09/12/2016 12:05 AM Due on: 09/12/2016
Subject Finance Topic Finance Tutorials:
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Case Problem 10.2 The Case of the Missing Bond Ratings

  1. LG 2

It’s probably safe to say that there’s nothing more important in determining a bond’s rating than the underlying financial condition and operating results of the company issuing the bond. Just as financial ratios can be used in the analysis of common stocks, they can also be used in the analysis of bonds—a process we refer to as credit analysis. In credit analysis, attention is directed toward the basic liquidity and profitability of the firm, the extent to which the firm employs debt, and the ability of the firm to service its debt.

1. Current ratio1.131.391.781.321.031.41
2. Quick ratio0.480.840.930.330.500.75
3. Net profit margin4.6%12.9%14.5%2.8%5.9%10.0%
4. Return on total capital15.0%25.9%29.4%11.5%16.8%28.4%
5. Long-term debt to total capital63.3%52.7%23.9%97.0%88.6%42.1%
6. Owners’ equity ratio18.6%18.9%44.1%1.5%5.1%21.2%
7. Pretax interest coverage2.34.58.91.72.46.4
8. Cash flow to total debt34.7%48.8%71.2%20.4%30.2%42.7%

Notes:

  1. Current ratio = current assets / current liabilities

  2. Quick ratio = (current assets – inventory) / current liabilities

  3. Net profit margin = net profit / sales

  4. Return on total capital = pretax income / (equity + long-term debt)

  5. Long-term debt to total capital = long-term debt / (long-term debt + equity)

  6. Owner’s equity ratio = stockholders’ equity / total assets

  7. Pretax interest coverage = earnings before interest and taxes / interest expense

  8. Cash flow to total debt = (net profit + depreciation) / total liabilities


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