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Dinklage Corp. has 6 million shares of common stock outstanding. The current sha

ID: 2718061 • Letter: D

Question

Dinklage Corp. has 6 million shares of common stock outstanding. The current share price is $72, and the book value per share is $7. The company also has two bond issues outstanding. The first bond issue has a face value of $70 million, a coupon rate of 7 percent, and sells for 97 percent of par. The second issue has a face value of $50 million, a coupon rate of 8 percent, and sells for 106 percent of par. The first issue matures in 22 years, the second in 6 years. Suppose the most recent dividend was $4.40 and the dividend growth rate is 6 percent. Assume that the overall cost of debt is the weighted average of that implied by the two outstanding debt issues. Both bonds make semiannual payments. The tax rate is 35 percent. What is the company’s WACC?

Explanation / Answer

Calculation of cost of debt for First Bond

Face Value =$ 70 Million

Coupon Rate =7% semi-annual payment

Semi-annual coupon amount = $70,000,000 * 7% * 0.5 = $ 2,450,000

Time to maturity = 22 years or 22*2 = 44 semi-annual periods

Current Price = 97% of par value = $ 70,000,000 * 0.97 = $ 67,900,000

Let r be pre-tax semi-annual cost of debt, then current price of the bond issue can be calculated as

$ 67,900,000 = $ 2,450,000 * [(1-(1/(1+r)^44))/r] + $ 70,000,000/(1+r)^44

$ 67,900,000 - $ 2,450,000 * [(1-(1/(1+r)^44))/r] - $ 70,000,000/(1+r)^44 = 0

If r = 4% (annual rate of 8%), then LHS will be

= $ 67,900,000 - $ 2,450,000 * [(1-(1/(1+0.04)^44))/0.04] - $ 70,000,000/(1+0.04)^44

= $ 67,900,000 - $ 2,450,000 * [(1-(1/5.6165151)/0.04] - $ 70,000,000/5.6165151

= $ 67,900,000 - $ 2,450,000 * [(1-0.1780463)/0.04] - $ 70,000,000 * 0.1780463

= $ 67,900,000 - $ 2,450,000 * [0.8219537/0.04] - $ 70,000,000 * 0.1780463

= $ 67,900,000 - $ 2,450,000 * 20.548841 - $ 70,000,000 * 0.1780463

= $ 67,900,000 - $ 50,344,661.17 - $12,463,244.38

= $ 5,092,094.452

At a semi-annual rate of 3.50% (annual rate of 7%), the present value of the bond is equal to par value of $ 70,000,000. This is because when ytm is equal coupon rate price of bond is equal to par value

At 3.5%, LHS will be

= $ 67,900,000 - $ 2,450,000 * 22.282791 - $ 70,000,000 * 0.2201023

= $ 67,900,000 - $ 54,592,838 - $15,407162

= $ 67,900,000 - $ 70,000,000

= -$2,100,000

Semi-annual YTM = 0.035 + (-2100000 * (0.035-0.04)) / (5092094.452-(-2100000)

Semi-annual YTM = 0.035 + (10500/7192094.452)

Semi-annual YTM = 0.035 + 0.0014599363

Semi-annual YTM = 0.0364599363

Annual YTM = 0.0364599363 * 2 = 0.07291987 or 7.29% (rounded off)

Calculation of cost of debt for Second Bond

Face Value =$ 50 Million

Coupon Rate =8% semi-annual payment

Semi-annual coupon amount = $50,000,000 * 8% * 0.5 = $ 2,000,000

Time to maturity = 6 years or 6*2 = 12 semi-annual periods

Current Price = 106% of par value = $ 50,000,000 * 1.06 = $ 53,000,000

Let r be pre-tax semi-annual cost of debt, then current price of the bond issue can be calculated as

$ 53,000,000 = $ 2,000,000 * [(1-(1/(1+r)^12))/r] + $ 50,000,000/(1+r)^12

$ 53,000,000 - $ 2,000,000 * [(1-(1/(1+r)^12))/r] - $ 50,000,000/(1+r)^12 = 0

If r = 3.25% (annual rate of 6.5%), then LHS will be

= $ 53,000,000 - $ 2,000,000 * [(1-(1/(1+0.0325)^12))/0.0325] - $ 50,000,000/(1+0.0325)^12

= $ 53,000,000 - $ 2,000,000 * [(1-(1/1.4678468)/0.0325] - $ 50,000,000/1.4678468

= $ 53,000,000 - $ 2,000,000 * [(1-0.68127)/0.0325] - $ 50,000,000 * 0.68127

= $ 53,000,000 - $ 2,000,000 * [0.31873/0.0325] - $ 50,000,000 * 0.68127

= $ 53,000,000 - $ 2,000,000 * 9.8070764 - $ 50,000,000 * 0.68127

= $ 53,000,000 - $ 19,614,512.78 - $ 34,063,500.87

= -$677,653.646

Let r = 3.50% (annual yield of 7%), LHS will be

= $ 53,000,000 - $ 2,000,000 * [(1-(1/(1+0.035)^12))/0.035] - $ 50,000,000/(1+0.035)^12

= $ 53,000,000 - $ 2,000,000 * [(1-(1/1.5110687)/0.035] - $ 50,000,000/1.5110687

= $ 53,000,000 - $ 2,000,000 * [(1-0.6617833)/0.035] - $ 50,000,000 * 0.6617833

= $ 53,000,000 - $ 2,000,000 * [0.3382167/0.035] - $ 50,000,000 * 0.6617833

= $ 53,000,000 - $ 2,000,000 * 9.663343 - $ 50,000,000 * 0.6617833

= $ 53,000,000 - $ 19,326,668.67 - $ 33,089,164.91

= $584,166.4164

Semi-annual YTM = 0.0325 + ((-677653.646 * (0.0325-0.035))/(584166.4164-(-677653.646))

Semi-annual YTM = 0.0325 + (1694.134115/1261820.0624)

Semi-annual YTM = 0.0325 + 0.0013426 = 0.0338426   or 3.3842611%

YTM = 3.3842611 * 2 = 6.768522% or 6.77% (rounded off)

Market Value of First Bond = $ 67.9 Million

Market Value of Second Bond = $ 53 Million

Market Value of Total Debt = $ 120.9 Million

Pre-tax weighted cost of Debt = ($67.9 Million/$ 120.9 Million) * 7.29% +($53 Million/$ 120.9 Million) * 6.77%

Pre-tax weighted cost of debt = 0.5616 * 7.29% + 0.4384 * 6.77%

                                                      = 4.094064% + 2.967968%

                                                      = 7.062032% or 7.06% (rounded off)

Calculation of cost of equity

Current Share Price =$ 72

Most recent dividend = $4.40

Dividend growth rate = 6%

Expected Dividend next year = $ 4.40 * 1.06 = $ 4.664

Current Price   = Expected Dividend next year / (required rate of return – growth rate)

Required rate of return – growth rate = Expected Dividend next year /Current Price

Required rate of return = (Expected Dividend next year / Current price) + growth rate

Required rate of return = ($ 4.664 /$ 72) + 0.06

                                            = 0.064778 + 0.06 = 0.124777 or 12.48% (rounded off)

Total outstanding equity shares =6 Million

Current Price = $ 72

Market Value of Equity = 6 Million * $ 72 = $ 432 Million

Total Market Value of Debt                             = $ 120.9 Million

Weight of Equity = $ 432 Million /($ 432 Million + $ 120.9 Million) = 0.7813

Weight of Debt =   $ 120.9 Million /($ 432 Million + $ 120.9 Million) = 0.2187

Tax rate = 35%

Weighted Average Cost of Capital (WACC) = 0.7813 * 12.48% + 0.2187 * 7.06% * (1-0.35)

                                                                              = 9.750624% + 1.0036143%

                                                                              = 10.7542383% or 10.75% (rounded off)

Weighted Average Cost of Capital of the firm = 10.75%

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