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1. Please refer to the financial information for Squamish Equipment above. For n

ID: 2654819 • Letter: 1

Question

1. Please refer to the financial information for Squamish Equipment above. For next year, calculate Squamish’s times-burden-covered ratio if Squamish sells 2 million new shares at $20 a share.

2. Please refer to the financial information for Squamish Equipment above. For next year, calculate Squamish’s earnings per share if Squamish sells 2 million new shares at $20 a share.

3. Please refer to the financial information for Squamish Equipment above. Calculate Squamish’s times-interest-earned ratio for next year assuming the firm raises $40 million of new debt at an interest rate of 7 percent

4. Please refer to the financial information for Squamish Equipment above. Calculate Squamish’s times-burden-covered ratio for the next year assuming the firm raises $40 million of new debt at an interest rate of 7 percent and that annual sinking fund payments on the new debt will equal $8 million.

5. Please refer to the financial information for Squamish Equipment above. Calculate Squamish’s earnings per share next year assuming Squamish raises $40 million of new debt at an interest rate of 7 percent.

1. Please refer to the financial information for Squamish Equipment above. For next year, calculate Squamish’s times-burden-covered ratio if Squamish sells 2 million new shares at $20 a share.

2. Please refer to the financial information for Squamish Equipment above. For next year, calculate Squamish’s earnings per share if Squamish sells 2 million new shares at $20 a share.

3. Please refer to the financial information for Squamish Equipment above. Calculate Squamish’s times-interest-earned ratio for next year assuming the firm raises $40 million of new debt at an interest rate of 7 percent

4. Please refer to the financial information for Squamish Equipment above. Calculate Squamish’s times-burden-covered ratio for the next year assuming the firm raises $40 million of new debt at an interest rate of 7 percent and that annual sinking fund payments on the new debt will equal $8 million.

5. Please refer to the financial information for Squamish Equipment above. Calculate Squamish’s earnings per share next year assuming Squamish raises $40 million of new debt at an interest rate of 7 percent.

Squamish Equipment Selected financial information Expected net income after tax next year before new financing Sinking-fund payments due next year on existing debt Interest due next year on existing debt Company tax rate Common stock price, per share Common shares outstanding $40 million $14 million $15 million 36% $20.00 18 million

Explanation / Answer

Answer

Answer No. 1

Times Burden Covered ratio = EBIT/ Interest + [principal payment x (1 – tax rate)]

Figures in $

Particulars

Amount

Expected net income after tax next year

a

40000000

1 - company tax rate

b

0.64

Expected net income before tax next year (a/b)

c

62500000

Interest due next year

d

15000000

Expected net income before interest and tax next year    (c+d)

77500000

= 77500000 / 15000000 + [14000000 * ( 1 – 0.36)]

= 77500000 / 15000000 + 8960000

= 77500000 / 23960000

= 3.23 times

Answer : Times Burden Covered ratio is 3.23 times

Answer No. 2

Figures in $

Particulars

Amount

Expected net income after tax next year

a

40000000

Existing and new common shares

b

20000000

(18000000 + 2000000)

Earning per share                                              (a/b)

c

2.00

Answer No. 3

Times-interest-earned ratio = EBIT / Interest

= 77500000 / 15000000 (existing) + 40000000 * 0.07 (new)

= 77500000 / 15000000 + 2800000

= 77500000 / 17800000

= 4.35 times

Answer : times-interest-earned ratio 4.35 times

Answer No. 4

Times Burden Covered ratio = EBIT/ Interest + [principal payment x (1 – tax rate)]

= 77500000 / 15000000 + 2800000 + [(14000000 + 8000000) * ( 1 – 0.36)]

= 77500000 / 17800000 + 14080000

=77500000 / 17800000 + 14080000

= 77500000 / 31880000

= 2.43 times

Answer : Times Burden Covered ratio is 2.43 times

Answer No. 5

Figures in $

Particulars

Amount

Expected net income before interest and tax next year                       

a

77500000

Interest due next year (Existing + New)                                                       

b

17800000

(15000000+2800000)

Expected net income after interest and before tax next year    (a-b)

c

59700000

Tax rate (59700000*0.36)

d

21492000

Expected net income after interest and tax next year    (c-d)

e

38208000

Existing common shares

f

18000000

Earning per share                                                          (e/f)

g

2.12

Figures in $

Particulars

Amount

Expected net income after tax next year

a

40000000

1 - company tax rate

b

0.64

Expected net income before tax next year (a/b)

c

62500000

Interest due next year

d

15000000

Expected net income before interest and tax next year    (c+d)

77500000