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The following table shows selected financial data for two (2) national specialty

ID: 2724915 • Letter: T

Question

The following table shows selected financial data for two (2) national specialty retailers (in $ millions):

Debt

BV Equity

MV Equity

EBIT

Interest Expense

Firm A

1,000

500

800

150

60

Firm B

140

40

60

20

15

a. Calculate the market debt-equity ratio for each firm.

b. Calculate the book-debt-equity ratio for each firm.

c. Calculate the interest coverage ratio for each firm.

d. Which is more useful or relevant: the book debt-equity ratio or the market debt-equity ratio? Discuss/explain.

Debt

BV Equity

MV Equity

EBIT

Interest Expense

Firm A

1,000

500

800

150

60

Firm B

140

40

60

20

15

Explanation / Answer

Firm A market debt -equity ratio = 1000/800= 1.25 book debt -equity ratio= 1000/500=2

Firm B market debt to equity ratio =140/60=2.33 book debt -equity ratio= 140/40=3.5

calculate interest coverage rate of firm A EBIT/interest expence 150/60=2.5

calculate interest coverage rate of firm B 20/15=1.33

market debt to equity ratio is more relevant because of deceptive depreciation methods of assets

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