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Love Theatre Inc. owns and operates movie theaters throughout New Mexico and Uta

ID: 2539198 • Letter: L

Question

Love Theatre Inc. owns and operates movie theaters throughout New Mexico and Utah. Love Theatre has declared the following annual dividends over a six-year period: 2011, $20,000; 2012, $60,000; 2013, $90,000; 2014, $115,000; 2015 $145,000; and 2016, $175,000. During the entire period ending December 31 of each year, the outstanding stock of the company was composed of 25,000 shares of cumulative, 296 preferred stock, $100 par, and 100,000 shares of common stock, $5 par Required: 1. Calculate the total dividends and the per-share dividends declared on each class of stock for each of the six years. There were no dividends in arrears on January 1, 2011. Summarize the data in tabular form. If required, round your answers to two decimal places. If the amount is zero, please enter "O" Preferred Dividends Common Dividends Total Dividends Total Per Share Total Per Share Year 2011 2012 2013 2014 2015 2016 $ 20,000 60,000 90,000 115,000 145,000 175,000 2. Calculate the average annual dividend per share for each class of stock for the six-year period. If required, round your answers to two decimal places Average annual dividend for preferred Average annual dividend for common per share per share 3. Assuming a market price per share of $93 for the preferred stock and $10 for the common stock, calculate the average annual percentage return on initial shareholders' investment, based on the average annual dividend per share for preferred stock and for common stock. Round your answers to two decimal places Preferred stock Common stock

Explanation / Answer

Answer

1.

Year

Total Dividends

Preferred Dividends

Common Dividends

Total

Per Share

Total

Per Share

2011

                   20,000

20,000

(30,000 for next year)

               0.80

                       -  

                   -  

2012

                   60,000

60,000

(30,000 of last year + 30,000 of current year)

And 20,000 due to next year

               2.40

                       -  

                   -  

2013

                   90,000

70,000

(20,000 of last year + 50,000 of current year)

               2.80

             20,000

               0.20

2014

                115,000

                                             50,000

               2.00

             65,000

               0.65

2015

                145,000

                                             50,000

               2.00

             95,000

               0.95

2016

                175,000

                                             50,000

               2.00

           125,000

               1.25

Preferred Dividend = Preferred Capital * Rate of dividend

= (25,000 Shares * $100 per share) * 2%

Preferred Dividend = $50,000

Common Shares dividend = (Net Income – Preferred Dividend) / No. of Common Shares

Note 1

There is less profit to cover preference dividend and this is Cumulative class so if the profit is not sufficient then the remaining dividend will be carried to the next year and will be carried till it is paid.

Note 2

There will be no Common Shares dividend in first 2 years as the profit is not sufficient to cover preferred dividend and Equity is paid on the remaining profit i.e. After Preference Dividend.

If there is no Profit available to Common Shares then no dividend will be paid.

2.

Average annual dividend = Sum of all 6 year dividend / 6 Year

Average annual preferred dividend = $(0.8 + 2.4 + 2.8 + 2 + 2 + 2) / 6 Years

Average annual preferred dividend = $2 per dividend

Average annual Common dividend = $(0 + 0 + 0.2 + 0.65 + 0.95 + 1.25) / 6 Years

Average annual Common dividend = $0.508 per dividend

3.

Average Return = Average Dividend / Initial Investment in share

Average Preferred Return = $2 / $100

Average Preferred Return = 2%

Average Common Return = $0.508 / $5

Average Common Return = 10.16%

Year

Total Dividends

Preferred Dividends

Common Dividends

Total

Per Share

Total

Per Share

2011

                   20,000

20,000

(30,000 for next year)

               0.80

                       -  

                   -  

2012

                   60,000

60,000

(30,000 of last year + 30,000 of current year)

And 20,000 due to next year

               2.40

                       -  

                   -  

2013

                   90,000

70,000

(20,000 of last year + 50,000 of current year)

               2.80

             20,000

               0.20

2014

                115,000

                                             50,000

               2.00

             65,000

               0.65

2015

                145,000

                                             50,000

               2.00

             95,000

               0.95

2016

                175,000

                                             50,000

               2.00

           125,000

               1.25