(6) Times interest earned ratio. (7) Return on common stockholders\' equity. (Assume the prior year\'s common stock balance was $480,000 and the retained earnings balance was $128,000.) (8) Earnings per share (assuming the corporation has a simple capital structure, with only common stock outstanding). (9) Price earnings ratio. (Assume the company\'s stock is selling for $26 per share.) (10) Divided yield ratio. (Assume that the company paid $1.25 per share in cash dividends.) Solution = 195000 / 20400 = 9.56 .