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Zapatera Enterprises is evaluating its financing requirements for the coming yea

ID: 2724262 • Letter: Z

Question

Zapatera Enterprises is evaluating its financing requirements for the coming year. The firm has only been in business for one year, but its CFO predicts that the firm’s operating expenses, current assets, net fixed assets, and current liabilities will remain at their current proportion of sales.

Last year Zapatera had 11.71 million in sales with net income of 1.23 million. The firm anticipates that next year’s sales will reach 14.39 million with net income rising to 2.17 million. Given its present rate of growth, the firm retains all of its earnings to help defray the cost of new investments.

Estimate Zapater’s total financing requirements (total assets) and its net funding requirements (discretionary financing needed) for 2014. Note: Use the percentage of sales in Zapatera Enterprises’ balance sheet for 2013. Hint: Make sure to round all intermediate calculations to at least five decimal places.

The 2014 retained earnings are? ___________________

Complete the pro forma balance sheet for 2014 below:

Accounts payable

The firm’s balance sheet for the year just ended is as follows:

Pro forma Balance Sheet 12/21/2014 Current Assets Net fixed assets total Liabilitites and Owners' Equity

Accounts payable

Long-term debt Total liabilities                                                    Common stock Paid-in capital Retained earnings Cpmmon equity Total

Explanation / Answer

retained earnings for 2014 = beginning retained earnings + net income in 2014 (as the firm retained all its earning)= $1,400,000 + $2,170,000 =

sale for 2014 $14,390,000 sale for 2013 $11,710,000 Pro forma Balance Sheet 12/21/2014 Balance sheet 12/21/2013 Current Assets $4,301,171.00 29.89% current assets $3,500,000 29.89% Net fixed assets $7,005,052.00 48.68% net fixed assets 5700000 48.68% total $11,306,223.00 total 9200000 Liabilitites and Owners' Equity liabilitites and owner equity Accounts payable $3,194,580.00 22.20% accounts payable 2600000 22.20% Long-term debt $1,241,643.00 long-term debt 1900000 na Total liabilities $4,436,223.00 total liabilitites 45000000 Common stock $1,400,000.00 common stock 1400000 na Paid-in capital $1,900,000.00 paid-in capital 1900000 na Retained earnings $3,570,000 reatined earnings 1400000 Common equity $6,870,000 common equity 4700000 Total $11,306,223.00 total 9200000