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DFL and graphical display of financing plans Wells and Associates has EBIT of $7

ID: 2739238 • Letter: D

Question

DFL and graphical display of financing plans Wells and Associates has EBIT of $75000. Interest costs are $27,500, and the firm has 15,000 shares of common stock outstanding. Assume a 40% tax rate.

a. Use the degree of financial leverage (DFL) formula to calculate the DFL for the firm.

b. Using a set of EBIT–EPS axes, plot Wells and Associates’ financing plan.

c. If the firm also has 1,400 shares of preferred stock paying a $6.00 annual dividend per share, what is the DFL?

d. Plot the financing plan, including the 1,400 shares of $6.00 preferred stock, on the axes used in part b.

e. Briefly discuss the graph of the two financing plans.

Explanation / Answer

a.

DFL = EBIT / (EBIT – Interest)

        = $75,000 / ($75,000 - $27,500)

        = $75,000 / $47,500

          = 1.58

b.

Earnings per share of W and Associates are $1.90 (i.e., $47,500 * 1-0.40) / 15,000) each.

c.

There would be no change in the DFL, because preferred dividend will not affect the EBIT but EPS. The DFL result would be same as follows.

DFL = EBIT / (EBIT – Interest)

        = $75,000 / ($75,000 - $27,500)

        = $75,000 / $47,500

          = 1.58

d.

Earnings per share of W and Associates are $1.34 (i.e., ($47,500 * 1-0.40) – (1400*$6)) / 15,000) each.

e.

On introducing the preferred stock issue, EPS has been dropped to $1.34 from $1.90. EPS is The Earnings Per Share after preferred dividend.