Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

Q:Calculating NPV [LO3] BQ, Inc., is considering making an offer to purchase Rep

ID: 2647406 • Letter: Q

Question

Q:Calculating NPV [LO3] BQ, Inc., is considering making an offer to purchase Report Publications. The vice president of finance has collected the following information:

BQ also knows that securities analysts expect the earnings and dividends of Report to grow at a constant rate of 4 percent each year. BQ management believes that the acquisition of Report will provide the firm with some economies of scale that will increase this growth rate to 6 percent per year.
d. What is the value of Report to BQ?
e. What would BQ's gain be from this acquisition?
f. If BQ were to offer $38 in cash for each share of Report, what would the NPV of the acquisition be?
g. What's the most BQ should be willing to pay in cash per share for the stock of Report?
h. If BQ were to offer 200,000 of its shares in exchange for the outstanding stock of Report, what would the NPV be?
i. Should the acquisition be attempted? If so, should it be as in (c) or as in (e)?
j. BQ's outside financial consultants think that the 5 percent growth rate is too optimistic and a 6 percent rate is more realistic. How does this change your previous answers
?

BQ REPORT Price-earings ratio 14.5 9.2 Shares outstanding 1,300,000 175,000 Earnings $3,900,000 $640,000 Dividands 950,000 310,000

Explanation / Answer

ANSWER: CALCULATION OF VALUE OF REPORT TO BQ:

PRE MERGER

BQ's gain be from this acquisition:

EARNING PRICE PER SHARE (EPS ) AFTER MERGER : TOTAL EARNING/TOTAL NO OF SHARES AFTER MERGER

TOTAL EARNING = ($3900000+$640000)=4540000

TOTAL NO OF SHARES AFTER MERGER = (1300000+175000)=1475000

EPS AFTER MERGER = 4540000/1475000 =3.07796610169

P/E RATIO = 14.5

MPS AFTER MERGER = 3.07796610169*14.5 =44.6305084745

POST MERGER MARKET VALUE

BQ: 1300000*44.6305084745

REPORT : 175000*44.6305084745

If BQ were to offer $38 in cash for each share of Report, what would the NPV of the acquisition be?

BQ OFFERS TO PAY $38 PER SHARE THAN THE SHARE EXCHANGE RATIO IS 38/43.5=0.87356321839. THE TOTAL NO OF SHARES TO BE ISSUED BY BQ TO THE SHAREHOLDERS OF REPORT WOULD BE (175000*0.87356321839)=152873.563218 .

THAN NPV IS = 4540000/(1300000+152873.563218)=3.12484177907

the most BQ should be willing to pay in cash per share for the stock of Report

MAXIMUM EXCHANGE RATIO SO THAT THERE IS NO DILUTION OF MARKET VALUE PER SHARE:

PRE MERGER MARKET CAPITALIZATION :

MPS*NO OF SHARES (43.5*1300000)                                    $56550000

PRE MERGER MARKET CAPITALIZATION OF REPORT:

MPS*NO OF SHARES (33.645688*175000) $5887995.4   

COMBINED MARKET CAPITALIZATION                                  $62437995.4

CURRENT MARKET VALUE PER SHARE OF BQ                   43.5

MAXIMUM NO OF SHARE OF BQ ($62437995.4/43.5)            1435356.21609

EXISTING NO OF SHARES OF BQ                                         1300000

MAXIMUM NO OF SHARES TO BE EXCHANGED:

(1435356.21609-1300000)                                                       135356.21609

MAXIMUM SHARE EXCHANGE RATIO (135356.21609/175000)    0.77346409194

BQ were to offer 200,000 of its shares in exchange for the outstanding stock of Report, what would the NPV be:

TOTAL EARNINGS = 4540000

TOTAL NO OF SHARES = (1300000+ 200000)= 1500000

EPS = 4540000/1500000= 3.026666666

YES ACQUISITION SHOULD BE ATTEMPTED BEC NPV IS HIGHER THAN PRE MERGER.

BQ's outside financial consultants think that the 5 percent growth rate is too optimistic and a 6 percent rate is more realistic.

COST OF CAPITAL : (DIVIDEND/PRICE)+GROWTH%

= (.73076923076/43.5)+5% =0.01763925729

AFTER ACQ. GROWTH BECOMES 6%

PRICE PER SHARE AFTER ACQ. = .73076923076/(0.01763925729-0.06) = -17.2510959003

ACC TO 6% COST OF CAP IS:

= (.73076923076/43.5)+6%=0.01780725021

PARTICULAR BQ REPORT EARNINGS (A) $3900,000 $640000 NUMBER OF SHARE (B) 1300,000 175000 EARNING PRICE PER SHARE (EPS ): [C= A/B] 3 3.65714 P/E (D) 14.5 9.2 MARKET PRICE PER SHARE (MPS)(e): (C*D) 43.5 33.645688 MARKET VALUE (NO. OF SHARE * MARKET PRICE PER SHARE) 5655,0000 5887995.4