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As a financial analyst for National Engineering, you are required to estimate th

ID: 2732866 • Letter: A

Question

As a financial analyst for National Engineering, you are required to estimate the cost of     capital the firm should use in evaluating its heavy construction projects. The firm’s       balance sheet data and other information are listed below. Assume a 35% corporate tax rate.

a.              What is your estimate? What assumptions must you make to calculate this estimate?

b.              What qualifications to this estimate should you mention in your report when National applies this rate to its various projects?

Selected Balance Sheet Items

                  Bonds                          (see market data)

                  Preferred stock            $   400,000

                  Common Stock           $   800,000

                  Retained Earnings       $2,000,000

Market Data

                                                                              Market Value       Yield

                  Bonds:

                              8%, 10-year                            $   250,000            12%

                              12%, 15-year                          $1,000,000            15%

                              21%, 1-year                            $   250,000            11%

                  Common stock:

                              Average dividend growth (5 years) = 10%

                              Current Dividend Yield = 7%

                              Price = $47.25

                              Shares = 100,000

                  Preferred stock:

                              $4.50 preferred dividend

                              Price = $22.50

                              Shares = 20,000

Explanation / Answer

a.Total value of bonds (market Value)= 250,000 + 1,000,000 + 250,000 = 1,500,000

Total value of common equity (maket value) = 47.25 * 100,000 = 4,725,000

Total value of preferred stock (market value) = 22.50* 20,000 = 450,000

Total value = 1,500,000 + 4,725,000 + 450,000 = 6,675,000

Weight of bonds = 1,500,000/6,675,000 = 0.2247

Weight of equity = 4,725,000/6,675,000 = 0.7079

Weight of preferred stock = 1-0.2247 - 0.7079 = 0.0674

Cost of bonds (after tax) = 12*(1-0.35)* 250/1500+ 15*(1-0.35)* 1000/1500 + 11*(1-0.35)*250/1500 = 8.99 = 9%

Cost of equity by DCF:

D0 = 7% of 47.25 = 3.3075

D1 = 3.3075*1.10 = 3.63825

g = 10% = 0.1

P0 = 47.25

Ke = Cost of equity = D1/P0 + g = 3.63825/47.25 + 0.10 = 0.177 = 17.7%

Cost of preferres shares = 4.50/22.50 = 20%

Cost of capital for the firm (WACC)= 0.2247 * 9% = 0.7079*17.7% + 0.0674*20% = 15.90%

The estimate for cost of capital is 15.90%. The assumption here is to use market value weights as against the book value weights are these are more relevant

b. This is only the general cost of capital applicable to the firm based on its weights. If the heavy construction prohect also uses the debt, equity and preferred capital in the same manner as that of the firm, we can use this cost of capital. If it uses only debt or only equity or uses different sources of capital, then this is not applicable to the project

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