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SCENARIO 4-1 The balance sheet and income statement shown below are for Byrd Inc

ID: 2737239 • Letter: S

Question

SCENARIO 4-1The balance sheet and income statement shown below are for Byrd Inc, and the data are to be used for the following questions. Note that the firm has no amortization charges, it does not lease any assets, and none of its debt must be retired during the next 5 years (notes payable will be rolled over).

$  140.0

$  800.0

880.0

600.0

  1,320.0

     400.0

$2,340.0

$1,800.0

  1,000.0

$2,800.0

200.0

  1,000.0

  1,660.0

$1,200.0

$4,000.0

$4,000.0

$6,000.0

5,599.8

     100.2

$   300.0

       96.0

$   204.0

       81.6

$   122.4

60.00   

$42.8   

6.0%

40%

$30.60   

What is the firm's BEP?

7.50%

7.75%

8.00%

8.25%

8.50%

BALANCE SHEET   Cash

$  140.0

Accounts payable

$  800.0

  Accts. receivable

880.0

Notes payable

600.0

  Inventories

  1,320.0

Accruals

     400.0

  Total current assets

$2,340.0

Total current liabilities

$1,800.0

Long-term bonds

  1,000.0

Total debt

$2,800.0

Common stock (50,000 shares)

200.0

Retained earnings

  1,000.0

  Net plant & equip.

  1,660.0

Total common equity

$1,200.0

  Total assets

$4,000.0

Total liabilities & equity

$4,000.0

INCOME STATEMENT   Net sales

$6,000.0

  Operating costs

5,599.8

  Depreciation

     100.2

  EBIT

$   300.0

  Less: Interest

       96.0

  EBT

$   204.0

  Less: Taxes

       81.6

  Net income

$   122.4

Explanation / Answer

Basic Earning Power (BEP) = EBIT / Total Assets
= $300/$4,000 = 0.075 or 7.50%