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1. Given the information below calculate Blue Cloud Computing’s Free Cash Flow (

ID: 2612363 • Letter: 1

Question

1. Given the information below calculate Blue Cloud Computing’s Free Cash Flow (10 Points)

FCF = ((EBIT * (1-Tax Rate) + (Depreciation and Amortization)) - (Capital Expenditures + Change in Net Operating Working Capital))

2014

Net Sales

$3,000.0

Operating costs except depreciation

$2,616.2

Depreciation

$100.0

Operating Income (EBIT)

$283.8

Less Interest

$88.0

Earnings before taxes (EBT)

$195.8

Taxes (40%)

$78.3

Net Income

$117.5

Capital Expenditures

$230.0

Change in Net Operating Working Capital

$150.0

2014

Net Sales

$3,000.0

Operating costs except depreciation

$2,616.2

Depreciation

$100.0

Operating Income (EBIT)

$283.8

Less Interest

$88.0

Earnings before taxes (EBT)

$195.8

Taxes (40%)

$78.3

Net Income

$117.5

Capital Expenditures

$230.0

Change in Net Operating Working Capital

$150.0

Explanation / Answer

EBIT                                                                283.80 Free cash flow = EBIT(1-tax rate) + Depr - (Capital Exp+ Change in NOWC) Free cash flow = 283.8(1-.4) + 100 - (230+150) Free cash flow =170.28 + 100 - (230+150) Free cash flow =270.28 - 380 Free cash flow =109.72