Price-to-Sales, Price-to-Book, and Price-to-Cash Flow Ratios - Calculation and Analysis

Important Financial Ratios for a Publicly Traded Regional Bank

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Question

Assume the following information about a publicly traded regional bank:

Revenue: $25,000,000 -

Cash flow: $6,500,000 -

Total Assets: $68,000,000 -

Total Liabilities: $53,000,000 -

Number of common shares outstanding: 2,000,000

Current stock price: $16.75 per share

Using this information, what are the price-to-sales, price-to-book, and price-to-cash flow ratios, respectively?

Answers

Explanations

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A. B. C. D. E.

B

To calculate the price-to-sales ratio, divide the market price of a common stock by its sales-per share figure. The equation for the price-to-sales ratio is as follows:

Price-to-sales ratio = [P0 / sales per share].

Incorporating the given information into this equation will yield the following: Price-to-sales ratio = [$16.75 / ($25,000,000 / 2,000,000)] = 1.34

The calculation of the price-to-book ratio involves dividing the market price of a common stock by its net worth per share. The equation for the price-to-book ratio is as follows:

Price-to-book ratio = [P0 / net worth per share].

Where: net worth per share = (total assets - total liabilities) / number of common shares outstanding.

In this example, the net-worth-per-share figure must be calculated manually. This process is illustrated as follows:

Net worth per-share = [($68,000,000 - $53,000,000) / 2,000,000} = 7.5

Now that the net-worth-per-share figure has been determined, the price-to-book ratio can be calculated. This process is shown below:

Price-to-book ratio = ($16.75 / $7.5) = 2.23

The calculation of the price-to-cash flow ratio involves dividing the market price of a common stock by the cash-flow-per-share figure. The calculation of the price- to-cash flow ratio is as follows:

Price-to-cash flow = (P0 / cash flow per share)

Incorporating the given information into this equation will yield the following: Price-to-cash flow = [$16.75 / ($6,500,000 / 2,000,000)] = 5.15385