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You are given the following information: 2018 Sales $12,000 Cost of goods sold $

ID: 2818473 • Letter: Y

Question

You are given the following information: 2018

Sales

$12,000

Cost of goods sold

$5,400

Depreciation expense

$1,000

Interest

$300

Tax rate

35%

2017

2018

Current assets

$900

$1,000

Net fixed assets

$3,800

$4,500

Current liabilities

$300

$400

Long-term debt

$2,000

$2,100

a. Calculate the cash flow from assets for 2018. (Hint: Taxes = Earnings before taxes x Tax rate) show your work

b. Calculate the cash flow to shareholders for 2018. show your work

You are given the following information: 2018

Sales

$12,000

Cost of goods sold

$5,400

Depreciation expense

$1,000

Interest

$300

Tax rate

35%

Explanation / Answer

Taxes = EBT * Tax Rate = (Sales- COGS - Depreciation - Interest )*Tax rate = (12,000 - 5400 - 1000 - 300) * 35% = 1855
Operating cash flow =EBIT - Taxes + Depreciation = (Sales - COGS - Depreciation Expenses ) - Taxes + Depreciation = (12000 - 5400 -1000) - 1855 + 5400 = 9145
Free Cash flow to assets(FCFA) = cash flow from operating + Decrease in assets + NWC = 9145 + (4500-3800) + (1000-900) = 9145 + 700 + 100 = 9945

Free cash flow to equity holder = FCFA -interest *(1-tax rate) - (Net borrowing) = 9945 - 300*0.65 -100 = 9650

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