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Raphael Corporation’s common stock is currently selling on a stock exchange at $

ID: 2590650 • Letter: R

Question

Raphael Corporation’s common stock is currently selling on a stock exchange at $85 per share, and its current balance sheet shows the following stockholders’ equity section:

Preferred stock -5% cumulative, $_ par value, 1,000 shares

Authorized, issued, and outstanding………………………………………………………..$50,000

Common stock-$_par value, $4,000 shares authorized. Issued,

And outstanding…………………………………………………………………………….....80,000

Retained earnings………………....................................................................................150,000

Total stockholders’ equity……………………………………………………………………$280,000

1.       What is the current market value (price) of this corporation’s common stock?

2.       What are the par values of the corporation’s preferred stock and its common stock?

3.       If no dividends are in arrears, what are the book values per share of the preferred stock and the common stock?

4.       If two years’ preferred dividends are in arrears, what are the books values per share of the preferred stock and the common stock?

5.       If two years’ preferred dividends are in arrears and the preferred stock is callable at $55 per share, what are the book value per share of the preferred stock and the common stock?

6.       If two years’ preferred dividends are arrears and the board of directors declares cash dividends of $11,500, what total amount will be paid to the preferred and to the common shareholders? What is the amount of dividends per share for the common stock?

Analysis Component

7.       What are some factors that can contribute to a difference between the book value of common stock and its market value (price)?

Preferred stock -5% cumulative, $_ par value, 1,000 shares

Authorized, issued, and outstanding………………………………………………………..$50,000

Common stock-$_par value, $4,000 shares authorized. Issued,

And outstanding…………………………………………………………………………….....80,000

Retained earnings………………....................................................................................150,000

Total stockholders’ equity……………………………………………………………………$280,000

Explanation / Answer

1. The Current Market Value of this corporation’s Common Stock

= Current Selling Price on a Stock Exchange per Share x Total Number of Shares Outstanding

= $85 x 4000 = $340000

2. Par Value of Preferred Stock = Value of Preferred stock/Number of preferred shares

= $50000/1000 = $50 per share

Par Value of Common Stock = $80000/4000 = $20 per share

3. If no dividends are in arrears, the Book Values per share of the preferred stock

= Total preferred stock/Number of preferred shares = $50000/1000 = $50

Book Values per share of the common stock = ($80000 + $150000)/4000 = $57.5

4. If two years’ preferred dividends are in arrears, the Book Values per share of the preferred stock

= Book Value + 2yrs of dividends at 5%

= $50 + 2x($50x5%) = $55

Book Value per share of common stock

= (Total Stockholders' equity - (Preferred stock's total book value))/Number of common shares

= ($280000 - ($55x1000))/4000 = $56.25

5. If two years’ preferred dividends are in arrears and the preferred stock is callable at $55 per share, the Book Value per share of the preferred stock = Call Price + 2yrs of dividends at 5%

= $55 + 2x($50x5%) = $60

Book Value per share of common stock

= (Total Stockholders' equity - (Preferred stock's total book value))/Number of common shares

= ($280000 - ($60x1000))/4000 = $55