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Kaelea, Inc., has no debt outstanding and a total market value of $106,000. Earn

ID: 2720503 • Letter: K

Question

Kaelea, Inc., has no debt outstanding and a total market value of $106,000. Earnings before interest and taxes, EBIT, are projected to be $9,700 if economic conditions are normal. If there is strong expansion in the economy, then EBIT will be 22 percent higher. If there is a recession, then EBIT will be 33 percent lower. Kaelea is considering a $30,600 debt issue with an interest rate of 7 percent. The proceeds will be used to repurchase shares of stock. There are currently 5,300 shares outstanding. Assume Kaelea has a market-to-book ratio of 1.0.

Requirement 1:

(a) Calculate return on equity, ROE, under each of the three economic scenarios before any debt is issued, assuming no taxes. (Do not round intermediate calculations. Round your answers to 2 decimal places (e.g., 32.16).) ROE Recession % Normal % Expansion %

(b) Calculate the percentage changes in ROE when the economy expands or enters a recession, assuming no taxes. (Do not round intermediate calculations. Negative amounts should be indicated by a minus sign.) %ROE Recession % Expansion %

Requirement 2: Assume the firm goes through with the proposed recapitalization and no taxes.

(a) Calculate return on equity, ROE, under each of the three economic scenarios after the recapitalization. (Do not round intermediate calculations. Enter your answer as a percentage rounded to 2 decimal places (e.g., 32.16).) ROE Recession % Normal % Expansion %

(b) Calculate the percentage changes in ROE for economic expansion and recession. (Do not round intermediate calculations. Negative amounts should be indicated by a minus sign. Enter your answer as a percentage rounded to 2 decimal places (e.g., 32.16).) %ROE Recession % Expansion %

Requirement 3: Assume the firm has a tax rate of 35 percent.

(a) Calculate return on equity, ROE, under each of the three economic scenarios before any debt is issued. Also, calculate the percentage changes in ROE for economic expansion and recession. (Do not round intermediate calculations. Negative amounts should be indicated by a minus sign. Enter your answer as a percentage rounded to 2 decimal places (e.g., 32.16).) ROE Recession % Normal % Expansion % %ROE Recession % Expansion %

(b) Calculate return on equity, ROE, under each of the three economic scenarios after the recapitalization. Also, calculate the percentage changes in ROE for economic expansion and recession, assuming the firm goes through with the proposed recapitalization. (Do not round intermediate calculations Negative amounts should be indicated by a minus sign. Enter your answer as a percentage rounded to 2 decimal places (e.g., 32.16).) ROE Recession % Normal % Expansion % %ROE Recession % Expansion %

Explanation / Answer

REQUIREMENT 1

a)

_______________________________________________________________________________________

                                                                          NORMAL              EXPANSION              RECESSION             

Net Worth or Equity                                         106,000                  106,000                      106,000                   

EBIT                                                                      9,700                    11,834                         6,499

ROE = EBIT/EQUITY x 100                                 9.15%                    11.16%                         6.13%               

    _________________________________________________________________________________

                                                                             RECESSION           NORMAL                 EXPANSION   

    ROE                                                                      6.13%                    9.15%                       11.16%         

b) Percentage change in ROE when economy enters expansion

     = % increasse /Normal % x 100

     = 11.16-9.15/9.15 x 100 = 2.01/9.15 x 100 = 21.97%

    Percentage change in ROE when economy enters in Recession

    = % decrease/Normal % x 100

     = 9.15 - 6.13 /9.15 x 100

    = 3.02/9.15 x 100 = 33%

Hence, change in ROE in Recession = 33% fall ; Change in ROE in expansion = 21.97% increase

REQUIREMENT - 2

a). ____________________________________________________________________________________ ____   

                                                                            NORMAL                EXPANSION               RECESSION               

    Present EBIT                                                      9,700                         11,834                         6,499

    Less: Interest on Debt (7% of 30,600)                  2,142                           2,142                         2,142

Earnings after interest (EAT)                                7,558                           9,692                         4,357

    Equity after purchase of stock

    (106,000 - 30,600)                                             75,400                           75,400                     75,400

    ROE (EAT/EQUITY)                                          10.02%                         12,85%                       5.78%

    Hence, ROE Recession = 5.78%

                ROE Normal       =10.02%

                ROE Expansion =12.85%

b) Percentage change in ROE in Recession = % decreae/Normal % x 100

                                                                       = 10.02 - 5.78/10.02 x 100

                                                                        = 4.24/10.02 x100

                                                                        = 42.31% fall

     Percentage increase in ROE in Expansion= % increase/Normal % x 100

                                                                        = 12.85% - 10.02% /10.02% x 100

                                                                        = 2.83/10.02 x 100

                                                                        = 28.24%

REQUIREMENT - 3:

a).

_______________________________________________________________________________________

                                                                                    NORMAL          EXPANSION          RECESSION                   

EQUITY   (NO DEBT)                                                106,000              106,000                  106,000                 

EBIT                                                                               9,700                 11,834                        6,499                

Less: Tax @35%                                                           3,395                    4,142                        2,275               

Earnings after tax (EAT)                                                6,305                    7,692                        4,224              

ROE    (EAT/EQUITY)                                                  5.95%                   7.26%                       3.98%            

ROE : RECESSION = 3.98%

ROE : NORMAL       = 5.95%

ROE : EXPANSION = 7.26%

Percentage change in ROE in recession = % decrease/Normal% x 100

                                                                 = 5.95 - 3.98/5.96 x 100

                                                                = 1.97/5.95 x 100

                                                                 = 33.11% fall

Percentage change in ROE in expansion = % increase/Normal% x 100

                                                                 = 7.26 - 5.95/5.95 x 100

                                                                  = 1.31/5.95 x 100

                                                                 = 22.02% increase

b)

______________________________________________________________________________________

                                                                                     NORMAL            EXPANSION          RECESSION       

EQUITY AFTER RAISING DEBT

AND PURCHASE OF STOCK (106,000 - 30,600)      75,400                   75,400                    75,400             

EBIT                                                                               9,700                   11,834                       6,499

Less: Interest @7% on 30,600                                       2,142                     2,142                       2,142          

Earnings before tax (EBT)                                             7,558                     9,692                      4,357         

Tax @ 35% on EBT                                                      2,645                     3,392                      1,525         

Earnings after tax (EAT)                                                 4,913                     6,300                       2,832     

ROE = EAT/EQUITY                                                        6.52%                   8.36%                      3.76%

ROE: RECESSION = 3.76%

ROE: NORMAL       = 6.52%

ROE: EXPANSION = 8.36%

Percentage change in ROE in recession = % decrease/normal % x 100

                                                                 = 6.52 - 3.76 /6.52 x 100

                                                                 = 2.76/6.52 x 100

                                                                 = 42.33% fall

Percetnage change in ROE in expansion = %increase /Normal % x 100

                                                                  = 8.36 - 6.52/6.52 x 100

                                                                  = 1.84/6.52 x 100

                                                                  = 28.22% increase