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6. Use the attached financial statements to compute (a) the cash flow from asset

ID: 2727898 • Letter: 6

Question

6. Use the attached financial statements to compute

(a)

the cash flow from assets and its 3 components,

(b)

the cash flow to creditors/bondholders and its 2 components,

(c)

the cash flow to stockholders and its 2 components

for LEE Corporation for the fiscal year of 2014.

7. Use the attached financial statements to compute the external funds needed (EFN) for the fiscal year of 2015 using the pro forma statement approach. Assume that the percentages of sales for cost of goods sold, current assets and current liabilities remain unchanged at their respective values in 2014. In addition, the dividend payout ratio is assumed to remain unchanged. It is also assumed that the plant capacity of LEE Corporation was underutilized in 2014 such that existing fixed assets can support the 15% projected growth rate in the sales level for 2015.

LEE Corporation (Problems #6 & #7)

Income Statement (in millions)

2014

Net Sales

$ 1,800

Cost of Goods Sold

$ 1,080

Depreciation Expenses

$ 180

Earnings Before Interest and Taxes

$ 540

Interest Expenses

$ 120

Taxable Income

$ 420

Taxes (34%)

$ 143

Net Income

$ 277

Dividends Paid

$ 83

Balance Sheet (in millions)

2013

2014

Current Assets

$ 536

$ 540

Net Fixed Assets

$ 2,164

$ 2,160

Total Assets

$ 2,700

$ 2,700

Current Liabilities

$ 980

$ 900

Long-term Debt

$ 278

$ 180

Common Stock & Paid-in Capital

$ 700

$ 684

Retained Earnings

$ 742

$ 936

Total Liabilities and Equity

$ 2,700

$ 2,700

(a)

the cash flow from assets and its 3 components,

(b)

the cash flow to creditors/bondholders and its 2 components,

(c)

the cash flow to stockholders and its 2 components

Explanation / Answer

6)

a) Cash flow from assets and its three components (for 2014)

- Additions to NWC

Operating cash flow = EBIT + Depreciation - Taxes = 540 + 180 -143 = 577

= 2160 - 2164 + 180 = 176

Additions to NWC = Ending NWC - Beginning NWC = - 360 - (-444) = 84

Therefore, cash flow from assets = 577 + 176 + 84 = 837

b) Cash flow to creditors/bond holders and its 2 components:

Interest paid = net new borrowing = 120 - (180-278) = 218

c) Cash flow to stock holders and its 2 components:

Dividend paid - net new equity raised = 83 + 16 = 99

7) No external funds are needed as per the proforma statements worked out for 2015:

Cash Flow from Assets = Operating Cash Flow - Capital Spending

- Additions to NWC