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Kyle Corporation is comparing two different capital structures, an all-equity pl

ID: 2738334 • Letter: K

Question

Kyle Corporation is comparing two different capital structures, an all-equity plan (Plan I) and a levered plan (Plan II). Under Plan I, Kyle would have 725,000 shares of stock outstanding. Under Plan II, there would be 475,000 shares of stock outstanding and $7.25 million in debt outstanding. The interest rate on the debt is 11 percent, and there are no taxes.

1. Assume EBIT is 1.8 million. compute the EPS for both Plan I and Plan II.

2. Assume EBIT is 3.3 million. Compute EPS for both plan I and plan II.

3. What is the break-even EBIT?

Explanation / Answer

1.

Calculate the EPS for both plan I and II:

Under plan I:

EPS = Net income / Number of shares outstanding

= $1.8 million / 725,000 shares

= $2.483

Therefore, EPS is $2.483

Under Plan II:

Details

Amount

EBIT

$ 1,800,000

Less: Interest on debt
($7,250,000 * 11%)

$     797,500

EBAT

$ 1,002,500

EPS = Net income / Number of shares outstanding

= $1,002,500 / 475,000 shares

=$2.11

Therefore, EPS is $2.11.

2.

Calculate the EPS for both plan I and II:

Under plan I:

EPS = Net income / Number of shares outstanding

= $3.3 million / 725,000 shares

= $4.55

Therefore, EPS is $4.55

Under Plan II:

Details

Amount

EBIT

$ 3,300,000

Less: Interest on debt
($7,250,000 * 11%)

$     797,500

EBAT

$ 2,502,500

EPS = Net income / Number of shares outstanding

= $2,502,500 / 475,000 shares

=$5.27

Therefore, EPS is $5.27.

Details

Amount

EBIT

$ 1,800,000

Less: Interest on debt
($7,250,000 * 11%)

$     797,500

EBAT

$ 1,002,500