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PLEASE SHOW COMPUTATIONS FOR HOW YOU ARRIVED AT EACH ANSWER...THANK YOU Lenow’s

ID: 2729732 • Letter: P

Question

PLEASE SHOW COMPUTATIONS FOR HOW YOU ARRIVED AT EACH ANSWER...THANK YOU

Lenow’s Drug Stores and Hall’s Pharmaceuticals are competitors in the discount drug chain store business. The separate capital structures for Lenow and Hall are presented next.


a. Complete the following table given earnings before interest and taxes of $19,000, $36,000, and $60,000. Assume the tax rate is 10 percent. (Leave no cells blank - be certain to enter "0" wherever required. Negative amounts should be indicated by a minus sign. Round your answers to 2 decimal places.)

What is the relationship between the EPS

of the two firms?

What is the EBIT/TA rate when the firm's have equal EPS? EBIT/TA rate ______ %

b-2. What is the cost of debt? Cost of debt ______ %

b-3. State the relationship between earnings per share and the level of EBIT. EPS is unaffected by financial leverage when the pre-tax return on assets (EBIT/TA) the cost of debt.

c. If the cost of debt went up to 10 percent and all other factors remained equal, what would be the break-even level for EBIT? Break-even level $_________

Comment

Lenow Hall   Debt @ 8% $ 150,000 Debt @ 8% $ 300,000   Common stock, $10 par 300,000 Common stock, $10 par 150,000     Total $ 450,000    Total $ 450,000   Common shares 30,000 Common shares 15,000

Explanation / Answer

EBIT (in $)

TA (in $)

EBIT/TA (in %)

Lenow EPS (in $)

Hall EPS (in $)

Relationship bw EPS of two firms

19,000

450,000

4.22

0.21

-0.33

Lenow's EPS > Hall's EPS

36,000

450,000

8.00

0.72

0.72

Lenow's EPS = Hall's EPS

60,000

450,000

13.33

1.44

2.16

Lenow's EPS < Hall's EPS

EPS = EAT/Common Stock

EAT = EBIT – Interest – Tax

EPS calculation

Particulars

Lenow EPS

Hall EPS

EBTI

19,000

36,000

60,000

19,000

36,000

60,000

Less: Interest @8% on Debt

-12,000

-12,000

-12,000

-24,000

-24,000

-24,000

EBT

7,000

24,000

48,000

-5,000

12,000

36,000

Less: Tax @10%

-700

-2,400

-4,800

0

-1,200

-3,600

EAT                                             A

6,300

21,600

43,200

-5,000

10,800

32,400

Common Stock                         B

30,000

30,000

30,000

15,000

15,000

15,000

EPS (A/B)

0.21

0.72

1.44

-0.33

0.72

2.16

B-1. The EBIT/TA rate when the firms have equal EPS is 8%

B-2. Cost of Debt = 8-10% = 7.2% (Cost of debt is to be taken after tax rate)

B-3. The EPS and EBIT are directly proportional as the EPS is increasing with increase in level of EBIT.

EBIT (in $)

TA (in $)

EBIT/TA (in %)

Lenow EPS (in $)

Hall EPS (in $)

Relationship bw EPS of two firms

19,000

450,000

4.22

0.21

-0.33

Lenow's EPS > Hall's EPS

36,000

450,000

8.00

0.72

0.72

Lenow's EPS = Hall's EPS

60,000

450,000

13.33

1.44

2.16

Lenow's EPS < Hall's EPS

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