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The market value balance sheet for Sci-Fi Crimes Manufacturing is shown here. Sc

ID: 2654476 • Letter: T

Question

The market value balance sheet for Sci-Fi Crimes Manufacturing is shown here. Sci-Fi Crimes has declared a 15 percent stock dividend. The stock goes ex dividend tomorrow (the chronology for a stock dividend is similar to that for a cash dividend).

  

  

There are 32,000 shares of stock outstanding. What is the current share price? (Round your answer to 2 decimal places. (e.g., 32.16))

  

  

What will the ex-dividend price be? (Round your answer to 2 decimal places. (e.g., 32.16))

  

Market Value Balance Sheet   Cash $ 97,000   Debt $ 156,000   Fixed assets 810,000   Equity 751,000      Total $ 907,000      Total $ 907,000

Explanation / Answer

From the balance sheet of the company we can compute the current value of the shares as under:

Net Assets of the company= $751,000

No of equity shares of the company= 32,000 shares

Value per share= $751,000/ 32,000= $23.47

It is to be noted that the balance sheet is at market value, hence we can say that $ 23.47 reflects current market price of the company.

Assuming the par value per share is $ 10.

Stock dividend declared is calculated as under:

Par value per share* Stock dividend percentage* No. of shares outstanding

=10*15%*32,000

=$48,000 or 4,800 shares

A stock dividend is declared from retained earnings which is also a part of equity and no cash is paid. Hence there is no change in the value of Net Assests of the company.

Net Assests being= Assests - Liabilitites= $751,000

Total no of shares= 32,000 + 4,800 shares

Ex-dividend share price= $751,000/36,800

=$20.41