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The following income statements and other information are available for the Hiro

ID: 2582509 • Letter: T

Question

The following income statements and other information are available for the Hiroole Company:

Calculate EVA for 2017. Assume that for purposes of calculating EVA, the company capitalizes research and development expenditures and amortizes them over 3 years, including the year they are incurred. For external reporting purposes, research and development is expensed in the year incurred, as indicated in the income statements above. (Round answer to the nearest whole dollar, e.g. 5,725. Enter negative answers preceding either - sign, e.g. -45 or in parentheses, e.g. (45).)

2017 2016 $371,431,000 $262,889,000 $207,661,000 204,287,050 126,186,720 99,677,280 167,143,950 136,702,280 107,983,720 2015 Sales Less cost of goods sold Gross margin Less Selling and administrative costs Research and development 26,000,170 26,288,900 20,766,100 14,857,240 13,144,450 10,383,050 126,286,540 97,268,930 76,834,570 37,885,962 29,180,679 23,050,371 $88,400,578 $68,088,251 $53,784,199 $666,790,000 $606,838,000 $452,360,700 Noninterest-bearing current liabilities 13,718,100 10,227,500 9,182,490 12% Income from operations Less taxes on income Net income Total assets Cost of capital 12% 12%

Explanation / Answer

EVA = profit after tax - (invested capital * weighted average cost of capital)

Invested capital = total asset - current liablites

= 666790000-13718100 = 653071900

EVA. = 88400578 - (653071900 * 0.12)

= 88400578 - 78368628

= 10031950