Parcells Jets has the following balance sheet (in millions): Cash 100 Notes payable 100 Inventories 300 Accounts payable 200 Accounts receivable 400 Accruals 100 Total current assets 800 Total current liabilities 400 Net fixed assets 1,200 Long-term bonds 600 Total debt 1,000 Total common equity 1,000 Total assets 2,000 Total liabilities and equity 2,000 Parcells’ DSO (on a 365-day basis) is 40, which is above the industry average of 30. Assume that Parcells is able to reduce its DSO to the industry average without reducing sales, and the company takes the freedup cash and uses it to reduce its outstanding long-term bonds. If this occurs, what will be the new current ratio?

Essentials Of Investments
11th Edition
ISBN:9781260013924
Author:Bodie, Zvi, Kane, Alex, MARCUS, Alan J.
Publisher:Bodie, Zvi, Kane, Alex, MARCUS, Alan J.
Chapter1: Investments: Background And Issues
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Parcells Jets has the following balance sheet (in millions):
Cash 100 Notes payable 100
Inventories 300 Accounts payable 200
Accounts receivable 400 Accruals 100
Total current assets 800 Total current liabilities 400
Net fixed assets 1,200 Long-term bonds 600
Total debt 1,000
Total common equity 1,000
Total assets 2,000 Total liabilities and equity 2,000
Parcells’ DSO (on a 365-day basis) is 40, which is above the industry average of 30. Assume that
Parcells is able to reduce its DSO to the industry average without reducing sales, and the company
takes the freedup cash and uses it to reduce its outstanding long-term bonds. If this occurs, what will
be the new current ratio?

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