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Dream Corp is comparing two different capital structures: an all equity plan (Pl

ID: 2755972 • Letter: D

Question

Dream Corp is comparing two different capital structures: an all equity plan (Plan A) and a lev ered plan (Plan B). Under Plan A the company would have 160,000 shares of stock outstanding. Under Plan B, there would be 80,000 shares of stock outstanding and $2.8 million in debt outstanding. The interest on debt is 8% If EBIT is $350,000 which plan will result in the higher EPS? b. If EBIT is $600,000 which plan will result in the higher EPS? c. What is the break even EBIT for the two plans? Please interpret what the break even EBIT you find means. d. What is meant by business risk and financial risk? e. Explain this statement: “The optimal capital structure for a firm is 50% debt and 50% equity.

Explanation / Answer

Assumption : Tax rate is zero

a.When EBIT is $350,000

Plan A

Plan B

EBIT

$350,000

$350,000

Interest

0

=8%*$2,800,000

$224,000

EBT

$350,000

$126,000

Number of Shares

160,000

80,000

EPS = EBT / Number of Shares

$           2.19

$       1.58

                                               

The answer for question a is Plan A

b.When EBIT is $600,000

Plan A

Plan B

EBIT

$600,000

$600,000

Interest

0

=8%*$2,800,000

$224,000

EBT

$350,000

$376,000

Number of Shares

160,000

80,000

EPS = EBT / Number of Shares

$           2.19

$       4.70

The answer for question b is Plan B

c.Calculating Breakeven EBIT

EBIT/160,000 = (EBIT - 224,000)/80,000

Step 1:

EBIT = [(EBIT - 224000) * 160,000]/ 80,000

Step 2:

EBIT = (EBIT - 224000) * 2

Step 3:

EBIT = 2EBIT - 448000

Step 4:

EBIT = 448,000

Break even EBIT is the EBIT where irrespective of the capital structure investors will receive same EPS

Plan A

Plan B

EBIT

$350,000

$350,000

Interest

0

=8%*$2,800,000

$224,000

EBT

$350,000

$126,000

Number of Shares

160,000

80,000

EPS = EBT / Number of Shares

$           2.19

$       1.58

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