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Integrative: Optimal capital structure The board of directors of Morales Publish

ID: 2768728 • Letter: I

Question



Integrative: Optimal capital structure The board of directors of Morales Publishing, Inc., has commissioned a capital structure study. The company has total assets of S40,000,000. It has earnings before interest and taxes of $8,000,000 and is taxed at a rate of 40%. a. Create a spreadsheet like the one in Table 13.10 showing values of debt and eq- LG3 LG4 P13-26 LG5 LG 6 uity as well as the total number of shares, assuming a book value of S25 per share. %Debt Total assets SDebt SEquity Number of shares @ S25 0% $40,000,000 s 10 40,000,000 20 40,00,000 30 40,000,000_ 40 40,000,000 50 40,000,000 60 40,000,000 b. Given the before-tax cost of debt at various levels of indebtedness, calculate the yearly interest expenses.

Explanation / Answer

1

Spread sheet showing debt and Equity:

% Debt

Total Assets

$ Debt

$ Equity

Number of Shares @ $25

A

B

C = A*B

D = B-C

D/$25

0%

$ 40,000,000

$                               -  

$             40,000,000

                                1,600,000

10%

$ 40,000,000

$                4,000,000

$             36,000,000

                                1,440,000

20%

$ 40,000,000

$                8,000,000

$             32,000,000

                                1,280,000

30%

$ 40,000,000

$             12,000,000

$             28,000,000

                                1,120,000

40%

$ 40,000,000

$             16,000,000

$             24,000,000

                                   960,000

50%

$ 40,000,000

$             20,000,000

$             20,000,000

                                   800,000

60%

$ 40,000,000

$             24,000,000

$             16,000,000

                                   640,000

2

Calculation of Yearly interest expense:

% Debt

$ Total Debt

Before tax Cost of Debt, rd

$ Interest Expense

A

B

C

B*C

0%

$                   -  

0.0%

$                                -

10%

$    4,000,000

7.5%

$                   300,000

20%

$    8,000,000

8.0%

$                   640,000

30%

$ 12,000,000

9.0%

$                1,080,000

40%

$ 16,000,000

11.0%

$                1,760,000

50%

$ 20,000,000

12.5%

$                2,500,000

60%

$ 24,000,000

15.5%

$                3,720,000

3

Calculation of EPS:

% Debt

EBIT

$ Interest Expense

EBT

Taxes

Net income

Number of Shares

EPS

A

B

C

D = B-C

E = D*40%

F = D-E

G

F/G

0%

$    8,000,000

$                                -

$                8,000,000

$                            3,200,000

$ 4,800,000

   1,600,000

$ 3.00

10%

$    8,000,000

$                   300,000

$                7,700,000

$                            3,080,000

$ 4,620,000

   1,440,000

$ 3.21

20%

$    8,000,000

$                   640,000

$                7,360,000

$                            2,944,000

$ 4,416,000

   1,280,000

$ 3.45

30%

$   8,000,000

$                1,080,000

$                6,920,000

$                            2,768,000

$ 4,152,000

   1,120,000

$ 3.71

40%

$    8,000,000

$                1,760,000

$                6,240,000

$                           2,496,000

$ 3,744,000

      960,000

$ 3.90

50%

$    8,000,000

$                2,500,000

$                5,500,000

$                            2,200,000

$ 3,300,000

      800,000

$ 4.13

60%

$    8,000,000

$                3,720,000

$                4,280,000

$                            1,712,000

$ 2,568,000

      640,000

$ 4.01

EPS is maximum at Debt % of 50%

4

Calculation of Value per share:

% Debt

EPS

Required Rate

Price (P0)

A

B

C

B/C

0%

$               3.00

10.0%

$                        30.00

10%

$               3.21

10.3%

$                        31.15

20%

$               3.45

10.9%

$                        31.65

30%

$               3.71

11.4%

$                        32.52

40%

$               3.90

12.6%

$                        30.95

50%

$               4.13

14.8%

$                        27.87

60%

$               4.01

17.5%

$                        22.93

Price is Maximum at 30 % Debt

1

Spread sheet showing debt and Equity:

% Debt

Total Assets

$ Debt

$ Equity

Number of Shares @ $25

A

B

C = A*B

D = B-C

D/$25

0%

$ 40,000,000

$                               -  

$             40,000,000

                                1,600,000

10%

$ 40,000,000

$                4,000,000

$             36,000,000

                                1,440,000

20%

$ 40,000,000

$                8,000,000

$             32,000,000

                                1,280,000

30%

$ 40,000,000

$             12,000,000

$             28,000,000

                                1,120,000

40%

$ 40,000,000

$             16,000,000

$             24,000,000

                                   960,000

50%

$ 40,000,000

$             20,000,000

$             20,000,000

                                   800,000

60%

$ 40,000,000

$             24,000,000

$             16,000,000

                                   640,000

2

Calculation of Yearly interest expense:

% Debt

$ Total Debt

Before tax Cost of Debt, rd

$ Interest Expense

A

B

C

B*C

0%

$                   -  

0.0%

$                                -

10%

$    4,000,000

7.5%

$                   300,000

20%

$    8,000,000

8.0%

$                   640,000

30%

$ 12,000,000

9.0%

$                1,080,000

40%

$ 16,000,000

11.0%

$                1,760,000

50%

$ 20,000,000

12.5%

$                2,500,000

60%

$ 24,000,000

15.5%

$                3,720,000

3

Calculation of EPS:

% Debt

EBIT

$ Interest Expense

EBT

Taxes

Net income

Number of Shares

EPS

A

B

C

D = B-C

E = D*40%

F = D-E

G

F/G

0%

$    8,000,000

$                                -

$                8,000,000

$                            3,200,000

$ 4,800,000

   1,600,000

$ 3.00

10%

$    8,000,000

$                   300,000

$                7,700,000

$                            3,080,000

$ 4,620,000

   1,440,000

$ 3.21

20%

$    8,000,000

$                   640,000

$                7,360,000

$                            2,944,000

$ 4,416,000

   1,280,000

$ 3.45

30%

$   8,000,000

$                1,080,000

$                6,920,000

$                            2,768,000

$ 4,152,000

   1,120,000

$ 3.71

40%

$    8,000,000

$                1,760,000

$                6,240,000

$                           2,496,000

$ 3,744,000

      960,000

$ 3.90

50%

$    8,000,000

$                2,500,000

$                5,500,000

$                            2,200,000

$ 3,300,000

      800,000

$ 4.13

60%

$    8,000,000

$                3,720,000

$                4,280,000

$                            1,712,000

$ 2,568,000

      640,000

$ 4.01

EPS is maximum at Debt % of 50%

4

Calculation of Value per share:

% Debt

EPS

Required Rate

Price (P0)

A

B

C

B/C

0%

$               3.00

10.0%

$                        30.00

10%

$               3.21

10.3%

$                        31.15

20%

$               3.45

10.9%

$                        31.65

30%

$               3.71

11.4%

$                        32.52

40%

$               3.90

12.6%

$                        30.95

50%

$               4.13

14.8%

$                        27.87

60%

$               4.01

17.5%

$                        22.93

Price is Maximum at 30 % Debt

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