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1)Please show work. a) ABC Co. has $12,000,000 in sales, COGS 50% of sales, oper

ID: 2737654 • Letter: 1

Question

1)Please show work.

a) ABC Co. has $12,000,000 in sales, COGS 50% of sales, operating costs of $1,200,000 plus interest expense of $80,000 and depreciation expense of$40,000. Tax rate is 40%. What is their net income? If they have 1 million shares of common stock outstanding what is their EPS?

b)ABC Co. has $12,000,000 in sales, COGS 50% of sales, operating costs of $1,200,000 plus interest expense of $80,000 and depreciation expense of $40,000. Tax rate is 40%. If they retained 80% and paid 20% in dividends, what is their dividend payout?

c)ABC Co. has $12,000,000 in sales, COGS 50% of sales, operating costs of $1,200,000 plus interest expense of $80,000 and depreciation expense of $40,000. Tax rate is 40%. If they retained 80% and paid 20% in dividends, what is their dividend yield if the current stock price is $26?

Explanation / Answer

a. Computation of net income:

Now, we will calculate EPS,

Formula, earnings per share = earnings available to common share holders / number of outstanding shares

= 2,808,000 / 1,000,000 shares = $2.808 = $2.81 (rounded off) is the EPS

b. Computation of dividend payout:

Formula for dividend payout = netincome - retained earnings

here we know retained earnings = 80%,
we need to calculate net income:
net income = (sales - COGS - operating costs - interest expenses - depreciation expenses) - tax @40%

= ($12,000,000 - 6,000,000 - 1,200,000 - 80,000 - 40,000) - 40%

=4,680,000 - 40% = 2,808,000 is the net income

Therefore, dividend payout = 2,808,000 - 80% = $561,600 is the dividend payout

c. Computation of dividend yield if the current stock price is $26;

Dividend Yield = Annual Dividend / Current Stock Price

here, annual dividend = 561,600 / 1,000,000 shares = $0.56 per share

Therefore, dividend yield = $0.56 / 26 = 0.02 = 2% is the dividend yield

Particulars Amount Sales 12,000,000 Less: cost of goods sold 50% of sales (6,000,000) Less: Operating cost (1,200,000) Less: depreciation expense (40,000) Operating income (EBIT) 4,760,000 Less: Interest expenses (80,000) Taxable income (EBT) 4,680,000 Less: Tax 40% (4,680,000 * 40%) (1,872,000) Net income 2,808,000