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The balance sheet and income statement shown below are for Pettijohn Inc. Note t

ID: 2630716 • Letter: T

Question

The balance sheet and income statement shown below are for Pettijohn Inc. Note that the firm has no amortization charges, it does not lease any assets, none of its debt must be retired during the next 5 years, and the notes payable will be rolled over.

Tax rate

40%

Stock price

$17.00

Shares outstanding

3,800,000

Dividends are 50% of net income

Income Statement

Period Ending

31-Dec-13

Total Revenue

148,239,000

COGS

118,094,000

Selling General and Administrative

13,384,000

Depreciation

72,000

Earnings Before Interest And Taxes

16,689,000

Interest Expense

829,000

Income Before Tax

15,860,000

Income Tax Expense (40%)

6,344,000

Net Income

9,516,000

Balance Sheet

Date

31-Dec-13

Assets

Current Assets

Cash

14,468,000

Net Receivables

98,359,000

Inventory

18,758,000

Total Current Assets

131,585,000

Property Plant and Equipment

70,441,000

Total Assets

202,026,000

Liabilities

Current Liabilities

Accounts Payable

22,446,500

Accruals

14,315,500

Notes Payable

3,631,000

Total Current Liabilities

40,393,000

Long Term Debt

134,919,000

Total Liabilities

175,312,000

Stockholders' Equity

Common Stock

40,000

Retained Earnings

26,674,000

Total Stockholder Equity

26,714,000

Total Assets

202,026,000

Question/Problem

Calculate the additional or external funds needed if the firm is expecting a growth rate of 10% next year. The firm is currently operating at 95% of capacity and the fixed assets can only by $10,000,000 increments.

can you show the work?

Tax rate

40%

Stock price

$17.00

Shares outstanding

3,800,000

Dividends are 50% of net income

Explanation / Answer

SOLUTION:

AFN = Total asset*% sales increase - Current liability * % sales increase - (New sales*profit % * retention ratio)

INPUT DATA

FA

                                                                               704,41,000

CA

                                                                            1315,85,000

CL

                                                                               403,93,000

Sales

                                                                            1482,39,000

Profit %

6.42%

Retention ratio

50.0%

Growth rate

10.0%

Working

Output

Increase in FA

(+FA*1.1-FA/0.95)

    33,36,679

Rounded to

Multiple of 10 million

100,00,000

Increase in CA

CA*10%

131,58,500

Increase in CL

CL*10%

    40,39,300

Increase in RE

Sales*(1+growth)*margin%*Retention ratio

    52,33,800

External fund required

FA increase+CA increase-CL increase-RE increase

138,85,400

INPUT DATA

FA

                                                                               704,41,000

CA

                                                                            1315,85,000

CL

                                                                               403,93,000

Sales

                                                                            1482,39,000

Profit %

6.42%

Retention ratio

50.0%

Growth rate

10.0%

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