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Pendergast, Inc., has no debt outstanding and a total market value of $82,000. E

ID: 2793272 • Letter: P

Question

Pendergast, Inc., has no debt outstanding and a total market value of $82,000. Earnings before interest and taxes, EBIT, are projected to be $8,500 if economic conditions are normal. If there is strong expansion in the economy, then EBIT will be 20 percent higher. If there is a recession, then EBIT will be 35 percent lower. Pendergast is considering a $28,200 debt issue with an interest rate of 7 percent. The proceeds will be used to repurchase shares of stock. There are currently 4,100 shares outstanding. Ignore taxes for this problem.


Calculate earnings per share, EPS, under each of the three economic scenarios before any debt is issued. (Do not round intermediate calculations.Round your answers to 2 decimal places (e.g., 32.16).)



Calculate the percentage changes in EPS when the economy expands or enters a recession. (Do not round intermediate calculations. Negative amounts should be indicated by a minus sign. Round your answers to 2 decimal places (e.g., 32.16).)




Calculate earnings per share, EPS, under each of the three economic scenarios after the recapitalization. (Do not round intermediate calculations. Round your answers to 2 decimal places (e.g., 32.16).)



Calculate the percentage changes in EPS when the economy expands or enters a recession. (Negative amounts should be indicated by a minus sign. Round your answers to 2 decimal places (e.g., 32.16).)


Pendergast, Inc., has no debt outstanding and a total market value of $82,000. Earnings before interest and taxes, EBIT, are projected to be $8,500 if economic conditions are normal. If there is strong expansion in the economy, then EBIT will be 20 percent higher. If there is a recession, then EBIT will be 35 percent lower. Pendergast is considering a $28,200 debt issue with an interest rate of 7 percent. The proceeds will be used to repurchase shares of stock. There are currently 4,100 shares outstanding. Ignore taxes for this problem.

Explanation / Answer

Answer)

Requirement -1

Normal

Recession

Expansion

EBIT

8500

8500*(1-0.35)=5525

8500*(1.20) = 10,200

-Interest

0

0

0

EBT

8500-0 = 8500

5525-0=5525

10200-0=10200

-Taxes

0

0

0

Net Income

8500

5525

10200

EPS = Net Income / Number of share =

Normal Economy=8500/4100 =2.1

Recession = 5525/4100 =1.3

Expansion = 10200/4100 = 2.5

% Change = Recession = (1.3-2.1) / 2.1 = -35%

% Change = Expansion = (2.5-2.1)/2.1 = 20%

Requirement -2

Normal

Recession

Expansion

EBIT

8500

8500*(1-0.35)=5525

8500*(1.20) = 10,200

-Interest

28200*7% = 1974

1974

1974

EBT

8500-1974 = 6526

5525-1974=3551

10200-1974=8226

-Taxes

0

0

0

Net Income

6526

3351

8226

We will now calculate how many share we can repurchase with a debt of 28200

Share price = 82000/4100 =20

Total share to be repurchased = 28200/20 = 1410

Number of share outstanding after repurchase = 4100-1410 = 2690

New EPS =

Normal Economy=6526/2690 =2.43

Recession = 3351/2690 =1.32

Expansion = 8226/2690 = 3.06

% Change = Recession = (1.32-2.43) / 2.43 = -45.59%

% Change = Expansion = (3.06-2.43)/2.43 = 26.05%

Normal

Recession

Expansion

EBIT

8500

8500*(1-0.35)=5525

8500*(1.20) = 10,200

-Interest

0

0

0

EBT

8500-0 = 8500

5525-0=5525

10200-0=10200

-Taxes

0

0

0

Net Income

8500

5525

10200

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