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

ID: 2766768 • 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 730,000 shares of stock outstanding. Under Plan II, there would be 480,000 shares of stock outstanding and $7.50 million in debt outstanding. The interest rate on the debt is 8 percent, and there are no taxes.

Assume that EBIT is $1.9 million. Compute the EPS for both Plan I and Plan II. (Do not round intermediate calculations. Round your answers to 2 decimal places (e.g., 32

Assume that EBIT is $3.4 million. Compute the EPS for both Plan I and Plan II. (Do not round intermediate calculations. Round your answers to 2 decimal places (e.g., 32.16).)

What is the break-even EBIT? (Do not round intermediate calculations. Enter your answer in dollars, not millions of dollars (e.g., 1,234,567).)

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 730,000 shares of stock outstanding. Under Plan II, there would be 480,000 shares of stock outstanding and $7.50 million in debt outstanding. The interest rate on the debt is 8 percent, and there are no taxes.

Explanation / Answer

Solution:

Requirement 1 Calculation of EPS under Plan I & Plan II Assume that EBIT is $1.9 million:

Plan I:

Net income is the same as EBIT with no corporate tax.

EBIT = 1,900,000

Shares of stock outstanding = 730,000

EPS = EBIT/ Shares outstanding

= 1,900,000/ 730,000

= 2.60

Plan II:

EBIT will be reduced by the interest payment. The interest payment is the amount of debt times the interest rate, so:

EBIT = 1,900,000

Shares of stock outstanding = 480,000

Debt outstanding = 7,500,000

Net Income = 1,900,000 - 8% (7,500,000)

= 1,900,000 - 600,000

= 1,300,000

EPS = Net Income/ Shares outstanding

= 1,300,000/ 480,000

= 2.71

Plan II has the higher EPS when EBIT is 1.9 million.

Requirement 2 Calculation of EPS under Plan I & Plan II Assume that EBIT is $3.4 million:

Plan I:

Net income is the same as EBIT with no corporate tax.

EBIT = 3,400,000

Shares of stock outstanding = 730,000

EPS = EBIT/ Shares outstanding

= 3,400,000/ 730,000

= 4.66

Plan II:

EBIT will be reduced by the interest payment. The interest payment is the amount of debt times the interest rate, so:

EBIT = 3,400,000

Shares of stock outstanding = 480,000

Debt outstanding = 7,500,000

Net Income = 3,400,000 - 8% (7,500,000)

= 3,400,000 - 600,000

= 2,800,000

EPS = Net Income/ Shares outstanding

= 2,800,000/ 480,000

= 5.83

Plan II has the higher EPS when EBIT is 3.4 million.

Requirement 3 Calculation of Break-even EBIT:

To find the breakeven EBIT for two different capital structures, we simply set the equations for EPS equal to each other and solve for EBIT. The breakeven EBIT is:

EBIT/ 730,000 = [EBIT - 8% (7,500,000)]/ 480,000

480,000 EBIT = 730,000 EBIT - (600,000 * 730,000)

EBIT = (600,000 * 730,000)/ 250,000

= 1,752,000