Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

B2. (Dividend policy) A firm has 20 million common shares outstanding. It curren

ID: 2664695 • Letter: B

Question

B2. (Dividend policy) A firm has 20 million common shares outstanding. It currently pays out $1.50 per share per year in cash dividends on its common stock. Historically, its payout ratio has ranged from 30% to 35%. Over the next five years it expects the earnings and discretionary cash flow shown below in millions.

a. Over the five-year period, what is the maximum overall payout ratio the firm could achieve without triggering a securities issue?
b. Recommend a reasonable dividend policy for paying out discretionary cash flow in years 1 through 5.

1

2

3

4

5

Thereafter

Earnings

100

125

150

120

140

150+per year

Discretionary Cash Flow

50

70

60

20

15

50+per year

                                       

1

2

3

4

5

Thereafter

Earnings

100

125

150

120

140

150+per year

Discretionary Cash Flow

50

70

60

20

15

50+per year

Explanation / Answer

a.

Total discretionary cash flow = $50 + $70 + $60 + $20 + $15 = $215
Total earnings = $100 + $125 + $150 + $120 + $140 = $635
Maximum Payout Ratio = $215 / $635 = 33.86%

b.

Current dividend = $1.50 x 20 million shares = $30 million
The firm could gradually increase the dividend from $30 million to $50 million.
D1 = $35 / 20 = $1.75
D2 = $39 / 20 = $1.95
D3 = $43 / 20 = $2.15
D4 = $48 / 20 = $2.40
D5 = $50 / 20 = $2.50
Note that $35 + $39 + $43 + $48 + $50 = $215, the total discretionary cash flow
and since large discretionary cash flows occur at the beginning, there is never a
discretionary cash deficit.