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Sales increase Pierce Furnishings generated $4 million in sales during 2012, and

ID: 2716218 • Letter: S

Question

Sales increase

Pierce Furnishings generated $4 million in sales during 2012, and its year-end total assets were $2.2 million. Also, at year-end 2012, current liabilities were $500,000, consisting of $200,000 of notes payable, $200,000 of accounts payable, and $100,000 of accrued liabilities. Looking ahead to 2013, the company estimates that its assets must increase by $0.55 for every $1.00 increase in sales. Pierce's profit margin is 4%, and its retention ratio is 60%.

!!!How large of a sales increase can the company achieve without having to raise funds externally? Write out your answer completely. For example, 25 million should be entered as 25,000,000. Round your answer to the nearest cent.

$    

A2012 =

NP2012 =

A/P2012 =

Accrued liabilities2012 =

A0*/S0 =

PM =

(1 – Payout) =

Calculate AFN = 0, S = ?

USE UPDATED AFN formula = AFN = (A0*/S0)S – (L0*/S0) S – MS1(RR)- PLEASE. Someone calculated using a different formula and got 134,078 - this is wrong!!!

Explanation / Answer

working as per AFN formula

Pierce Furnishings Given Amt $ Current Sales =S0=          4,000,000 Total Assets =A=          2,200,000 Current Liabilities              500,000 Equity =E=          1,700,000 Dividend Payout=d= 40% Profit Margin =m= 4% Asset /Equity=A/E=                     1.29 Asset/Current Sale=A/S0                     0.55 self sustaining growth rate=g The self sustaining growth rate g is obtained by modifying AFN formaula; Self sustaining growth rate=g = [m(1-d)*A/E]/[A/S0-m(1-d)*A/E]                                =[0.04*(0.6)*1.29]/[0.55-0.04*0.6*1.29]                                = 0.059648582                                 = 5.965% Therefore sales increase without external fund raising possible is 5.965% of current sales =$238,600 of sales increase over current $2 million . So upto $4,238,600 of sales can be achieved without external fund.
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