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Valuation Using Income Statement Multiples The following table provides summary

ID: 2802870 • Letter: V

Question

Valuation Using Income Statement Multiples The following table provides summary data for Target and its competitors, Kohl's and Wal-Mart. (in millions) Company assumed value Equity assumed value NOPAT Net income Net nonoperating obligations (assets) Common shares outstanding Kohl's $13,255 $9,254 $902 $673 $4,001 186.0 shares Wal-Mart $251,159 $209,830 $16,421 $14,694 $41,329 3,162.0 shares Target $3,788 $3,363 $8,714 640.2 shares (a) Compute the price to NOPAT ratio for both Kohl's and Wal-Mart. Round your answers to two decimal places Kohl's 14.7 Wal-Mart 15.29 (b) Use Kohl's and Wal-Mart as comparables, along with the company value to NOPAT ratios from part (a), and then estimate fTor Target its company inrinsic value, its equity intrinsic value, and its equity intrinsic value per share. Round the intrinsic value and equity intrinsic value to the nearest million and the value per share to the nearest cent.

Explanation / Answer

Ans. (a)

Price to NOPAT (kohl) = (13255/902) = 14.70x

Price to NOPAT (Wal-mart) = (251159/16421) = 15.29x

Ans. (b)

Average Price to NOPAT multiple = average of Kohl & Wal-mart = 15x - note that though no two companies are same, hence the comparables multiples should be adjusted subjectively to account for this however in this case, we will just use the mean multiple to achieve the same purpose.

Hence, we can calculate company intrinsic value (Target) = 15 * 3788 = $ 56,801.27 million

Now Equity Intrinsic Value = Company Intrinsic Value - Net Non Operating Obligations

Hence, Equity Intrinsic Value (Target) = (56801 - 8714) = $ 48,087.27 million

Equity Intrinsic Value per share (Target) = (48087.27/640.2) = $ 75.11

Ans. (c) We will calculate the Equity value to Net Income multiples .

Equity Value to Net Income (Kohl) = (9254/673) = 13.75x

Equity Value to Net Income (Wal-mart) = (209830/14694) = 14.28x

Average multiple = 14.02x

Ans. (d)

Equity Value for Target = (3363*14.02) = $ 47,133.03 million

Equity Value per share (Target) = (47133.03/640.2) = $ 73.62