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Yongman Electronics has decided to invest $10,000,000 in a new headquarters and

ID: 2648431 • Letter: Y

Question

Yongman Electronics has decided to invest $10,000,000 in a new headquarters and needs to determine the best way to finance the construction. The firm currently has $50,000,000 of 10 percent bonds and 4,000,000 common shares outstanding. The firm can obtain the $10,000,000 of financing through a 10 percent bond issue or the sale of 1,000,000 shares of common stock. The firm has a 40 percent tax rate.

(a) What is the degree of financial leverage for each plan at $25,000,000 of EBIT?

(b) What is the financial breakeven point for each plan?

Explanation / Answer

Current capital employed structure

10% bonds                                    $ 50,000,000

4,000,000 common shares           $ 40,000,000

Tax Rate : 40%

Total new investment needed : $ 10,000,000

Alternative 1

10% bonds                                 $ 10,000,000

Alternative 2

1,000,000 common shares        $ 10,000,000

(a) What is the degree of financial leverage for each plan at $25,000,000 of EBIT?

                                                Earnings before interest & taxes (EBIT)

Financial Leverage =          ----------------------------------------------------

                                                      Earnings before tax

                                                Earnings before interest & taxes (EBIT)

                                        =    ----------------------------------------------------

                                                            EBIT