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WACC Klose Outfitters Inc. believes that its optimal capital structure consists

ID: 2714347 • Letter: W

Question

WACC Klose Outfitters Inc. believes that its optimal capital structure consists of 70% common equity and 30% debt, and its tax rate is 40%. Klose must raise additional capital to fund its upcoming expansion. The firm will have $1 million of retained earnings with a cost of rs = 14%. New common stock in an amount up to $7 million would have a cost of re = 18%. Furthermore, Klose can raise up to $2 million of debt at an interest rate of rd = 11%, and an additional $4 million of debt at rd = 12%. The CFO estimates that a proposed expansion would require an investment of $5.4 million. What is the WACC for the last dollar raised to complete the expansion? Round your answer to two decimal places.

Explanation / Answer

Target Capital structure = 30% equity and 70% debt

Tax rate = 40%

Retained earnings = $ 1 Million

Cost of retained earnings rs = 14% or 0.14

Cost of equity for new Common stock = 17%

Amount upto which common stock can be raised = $ 8 Million

Cost of $ 4 Million of Debt = 9%

Cost of Additional $ 3 Million of Debt = 12%

Additional Funds required for expansion = $ 4.6 Million

Expected amount of Equity funding for proposed investment = $ 4.6 Million * 0.30

                                                                                                               = $ 1.38 Million

Expected amount of debt funding for proposed investment = $ 4.6 Million - $ 1.38 Million

                                                                                                            = $ 3.22 Million

The firm utilises its retained earnings in the first step

The firm next raises $ 3.22 Million by issuing new debt at 9%

The firm finally issues new equity to the tune of   $ 0.38 Million (= 4.6 – 1 – 3.22) of new equity

Weights of various sources of financing in proposed investment

Retained Earnings = $1 Millon/$4.6 Million = 0.2174

Debt = $ 3.22 Million / $ 4.6 Million = 0.70

Equity = $ 0.38 Million / $ 4.6 Million = 0.0826

As equity is expected to be raised last, WACC applicable for the last dollar of finance will be

WACC = wt of RE * Cost of RE + Wt of debt * cost of debt * (1-tax rate) + wt of equity * cost of equity

WACC = 0.2174 * 14% + 0.7 * 9% * (1-0.40) + 0.0826 * 17%

WACC = 3.0436% + 3.78% + 1.4042%

WACC = 8.2278% or 8.23% (rounded off)