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680 165 200 $ 305 Hungry Kids 2012 Balance Sheet 950 3,140 6,600 $ 8,075 $ 8,075

ID: 2762256 • Letter: 6

Question

680

165

200

$

305

Hungry Kids
2012 Balance Sheet

950    

3,140    

6,600    

$

8,075    

$

8,075    

   
Hungry Kids is currently operating at full capacity. The profit margin and the dividend payout ratio are held constant. Net working capital and fixed assets vary directly with sales. Sales are projected to increase by 4 percent. What is the external financing need?

a. $64

b. $20

c. $63

d. $62

e. $21   

Hungry Kids
2012 Income Statement   Net sales $ 4,600   Cost of goods sold 3,250   Depreciation

680

  Earnings before interest and taxes $ 670   Interest paid

165

  Taxable Income $ 505   Taxes

200

  Net income

$

305

     Dividends $ 64      Addition to retained earnings $ 241

Explanation / Answer

Sales are expected to increase by 4% and it is in proportion to NWC and Fixed Assets

Net Working capital of Hungry Kids:

Accounts receivable 460

Inventory 950

Cash 65

Accounts payable -1275

Net working capital 200

Fixed Assets 6600

Incremental fixed assets in proportion to sales = 6600*104% = 6864

External financing need is based on debt equity ratio

Equity and retained earnings = 5240 (2100+3140)

Long term debt = 1560

Debt equity ratio = 1 : 3.3

Therefore external financing need = 1560/4.3*1 = 62