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Padstow Fabrics Comapny has two retail division, which reported the following re

ID: 2371545 • Letter: P

Question

Padstow Fabrics Comapny has two retail division, which reported the following results for last year:

Finishing Division Dressmakinf Division

Profit $900 000 $200 000

Average invested capital $6 000 000 $1 000 000

ROI 15% 20%

Required:

1 Which was the more successful division? Think carefully about this, and explain yoir answer.

2 Calculate each divisionn's residual income under each of the following assumptions about the firm's minimum required rate of return:

(a) 12 per cent

(b) 15 per cent

(c) 18 per cent

Explanation / Answer

1)

Here, the Dressmakinf Divison is the more successful divison because it has been able to generate return on investment of 20 % in the same amount of time as he finishing divison.


2)

a)

When firm's min required rate of return = 12%

= 12 % of $ 6,000,000 + 12% of $1,000,000

= $ 840000

Income Generated = $ 900,000 + $ 200,000

= $ 1,100,000


SO, residual income = $ 1,100,000 - $ 840,000

= $ 260,000


b)


When firm's min required rate of return = 15%

= 15 % of $ 6,000,000 + 15% of $1,000,000

= $ 1,050,000

Income Generated = $ 900,000 + $ 200,000

= $ 1,100,000


SO, residual income = $ 1,100,000 - $ 1,050,000

= $ 50,000


c)



When firm's min required rate of return = 18%

= 18 % of $ 6,000,000 + 18% of $1,000,000

= $ 1,260,000

Income Generated = $ 900,000 + $ 200,000

= $ 1,100,000


SO, residual income = $ 1,100,000 - $ 1,260,000

= - $ 160,000