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EFN2 Given the financial statements below for Dragonfly Enterprises, what is the

ID: 2425637 • Letter: E

Question

EFN2

Given the financial statements below for Dragonfly Enterprises, what is the external financing need for a pro forma increase in sales of 17% if the firm is operating at 93% capacity? Enter your answer as the nearest whole (e.g., 123), but do not include the $ sign.

Dragonfly Enterprises

Income Statement ($ Million)

2011

Sales

370

Cost of Goods Sold

226

Selling, General, & Admin Exp.

62

Depreciation

20

Earnings Before Interest & Taxes

62

Interest Expense

12

Taxable Income

50

Taxes at 40%

20

Net Income

30

Dividends

9

Addition to Retained Earnings

21

Balance Sheets as of 12-31

Assets

2010

2011

Cash

10

10

Account Receivable

46

50

Inventory

43

45

Total Current Assets

99

105

Net Fixed Assets

166

195

Total Assets

265

300

Liabilities and Owners Equity

2010

2011

Accounts Payable

26

30

Notes Payable

0

0

Total Current Liabilities

26

30

Long-Term Debt

140

150

Common Stock

22

22

Retained Earnings

77

98

Total Liab. and Owners Equity

265

300


The correct answer is: 5 but how do I show my work to get this number?

Dragonfly Enterprises

Income Statement ($ Million)

2011

Sales

370

Cost of Goods Sold

226

Selling, General, & Admin Exp.

62

Depreciation

20

Earnings Before Interest & Taxes

62

Interest Expense

12

Taxable Income

50

Taxes at 40%

20

Net Income

30

Dividends

9

Addition to Retained Earnings

21

Balance Sheets as of 12-31

Assets

2010

2011

Cash

10

10

Account Receivable

46

50

Inventory

43

45

Total Current Assets

99

105

Net Fixed Assets

166

195

Total Assets

265

300

Liabilities and Owners Equity

2010

2011

Accounts Payable

26

30

Notes Payable

0

0

Total Current Liabilities

26

30

Long-Term Debt

140

150

Common Stock

22

22

Retained Earnings

77

98

Total Liab. and Owners Equity

265

300

Explanation / Answer

Addittion to Retained Earnings = 21@117% = $25

Assets                                                                                            Liabilties

Current                                    123                                       Current liabiltiies                   $35

Fixed assets                            212                                       Long term debt                      150

                                                                                                Common stock                       22

                                                                                               Retained earnings                123

Total                                        $335                                     total                                           330

EFN = $335 - $330

Assets current =105@117%

Current liabilties =30@117%

Calculation of fixed asset = 195/397 * 432.90 = $212.63

( 370 sales @117% = $432.90)

Since 93@117% = 108 it exceeds full capacity, hence 370 / .93 = $397 full capacity sales )