21. If a company has $30,000 debt and $60,000 equity, what is its debt to equity ratio? (enter your answer as a decimal and round to the nearest tenth, example x.x)

0.5

22. When is a high debt to equity ratio be positive for a company's financial health and share price?

  • If the earnings growth that the borrowed money generates is HIGHER than the cost of borrowing it
  • If the company does not borrow any money
  • If the earnings growth that the borrowed money generates is LOWER than the cost of borrowing it

23. Which of the following statements is incorrect?

  • The higher the debt-to-equity ratio, the more debt the company has on its balance sheet
  • The higher the debt-to-equity ratio, the more profit the company has recorded
  • The debt-to-equity ratio analyzes the relationship between total liabilities and total equity
  • A high debt-to-equity ratio means the company has a lot of debt in relation to equity

24. True or False: Generally, a high AP turnover ratio indicates that you satisfy your accounts payable obligations quickly.

  • True
  • False

25. The Cash Flow Coverage Ratio measures _________.

  • how well a company can pay its expenses
  • how well a company converts sales to cash
  • company solvency
  • a company’s ability to pay its short-term obligations

26. The cash flow margin ratio demonstrates _________.

  • how well a company produces cash from its total revenue
  • how well a company converts sales to cash
  • a company’s ability to pay its short-term obligations
  • company solvency

27. DigiWidgit recorded operating cash flows totaling $152,000 and the total debt payable for the year was $77,000 What is their Cash Flow Coverage Ratio? (enter your answer as a decimal and round to the nearest hundredth, example x.xx)

1.97

28. Daryl's Delivery recorded current liabilities of $44,000 at the year’s start, current liabilities of $67,000 at year’s end, and Cash Flow from Operating Activities of $120,000. What is their Current Liability Coverage Ratio? (enter your answer as a decimal and round to the nearest hundredth, example x.xx)

2.16

29. Superior Suits recorded a cash flow from operations of $48,750 and net sales of $87,000. What is their Operating Cash Flow Margin ratio? (enter your answer as a decimal and round to the nearest hundredth, example x.xx)

0.56

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