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Executive Fruit’s financial manager believes that sales in 2015 could rise by as

ID: 2767004 • Letter: E

Question

Executive Fruit’s financial manager believes that sales in 2015 could rise by as much as 20% or by as little as 10%. Assets and costs change in proportion to sales, debt remains constant, and no new equity financing occurs.

Recalculate the first-stage pro forma financial statements under these two growth assumptions and calculate the required external financing (All figures are in thousands). (Enter your answers in thousands.)

Assume any required external funds will be raised by issuing long-term debt and that any surplus funds will be used to retire such debt. Prepare the completed (second-stage) pro forma balance sheet. (Enter your answers in thousands.)

Executive Fruit’s financial manager believes that sales in 2015 could rise by as much as 20% or by as little as 10%. Assets and costs change in proportion to sales, debt remains constant, and no new equity financing occurs.

Explanation / Answer

Base Case      20% Growth      10% Growth INCOME STATEMENT Revenue 4,500 5400                    4,950 Cost of goods sold 4,050 4860                    4,455 EBIT 450 540                       495 Interest 90 108                          99 Earnings before taxes 360 432                       396 State and federal tax 144 172.8                       158 Net income 216 259.2                       238 Dividends 144 172.8                       158 Retained earnings 72 86.4                          79 BALANCE SHEET Assets      Net working capital 450 540                       495      Fixed assets 1,800 2160                    1,980      Total assets 2,250 2700                    2,475 Liabilities and shareholders' equity      Long-term debt 900 900 900      Shareholders' equity 1,350 1,436 1,429      Total liabilities and shareholders' equity 2,250 2,336 2,329 Required external financing 364 146