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You are a Financial Analyst for a large corporation. The Chief Financial Officer

ID: 2790023 • Letter: Y

Question

You are a Financial Analyst for a large corporation. The Chief Financial Officer

(CFO) of the company has just reviewed preliminary 3rd quarter earnings with the

company CEO. The meeting did not go well. The company publicly announced a

target of 5% growth in earnings (or net income) for this year over the previous

year. Earnings growth will be closer to 3% based on quarterly income statements

thus far. The CEO has directed the CFO to make recommendations by the end of

the week as to how the company could quickly boost reported earnings (or net

income) in the 4th

quarter and potentially meet the 5% earnings growth target.

The CFO has called a meeting of all financial analysts on her staff. She has given

all of you the following:

recommend

two actions

that can be

implemented quickly and

fully explain

how each action would potentially increase

reported net income.

Explanation / Answer

Since there is a gap of 2% in the net income figures growth till 3rd quarter against the target of 5% growth announced this year, the following actions may be taken to achieve the target:

1.) Increase in Sales Price: This will increase the operating margin of the company and will also impact the bottom line. The percentage increase will be proportional to the projected sales for this fourth quarter and the gap that will exist against the target growth figures with the prevailing unit price.

2.) Reduction in Costs: The manufacturing and overhead costs need to be re-evaluated if they are resulting in lower profit margins. Any redundant resources or overheads should be pulled out to reduce the costs and improve the margins. This will result in increasing the bottomline and meeting the target.