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RAK, Inc., has no debt outstanding and a total market value of $250,000. Earning

ID: 2767644 • Letter: R

Question

RAK, Inc., has no debt outstanding and a total market value of $250,000. Earnings before interest and taxes, EBIT, are projected to be $40,000 if economic conditions are normal. If there is strong expansion in the economy, then EBIT will be 20 percent higher. If there is a recession, then EBIT will be 20 percent lower. RAK is considering a $105,000 debt issue with an interest rate of 4 percent. The proceeds will be used to repurchase shares of stock. There are currently 10,000 shares outstanding. Ignore taxes for questions a and b. Assume the company has a market-to-book ratio of 1.0. a1- Calculate return on equity (ROE) under each of the three economic scenarios before any debt is issued.

a2- Calculate the percentage changes in ROE when the economy expands or enters a recession. Assume the firm goes through with the proposed recapitalization.

b1- Calculate the return on equity (ROE) under each of the three economic scenarios.

b2- Calculate the percentage changes in ROE when the economy expands or enters a recession. Assume the firm has a tax rate of 35 percent.

c1- Calculate return on equity (ROE) under each of the three economic scenarios before any debt is issued.

c2- Calculate the percentage changes in ROE when the economy expands or enters a recession.

c3- Calculate the return on equity (ROE) under each of the three economic scenarios assuming the firm goes through with the recapitalization.

c4- Given the return on equity (ROE) under each of the three economic scenarios assuming the firm goes through with the recapitalization.

Explanation / Answer

A1

Particulars

Recession

Normal

Expansion

EBIT

               32,000.00

                40,000.00

                     48,000.00

Market Value

            2,50,000.00

            2,50,000.00

                 2,50,000.00

Return on Equity

12.80%

16.00%

19.20%

A2

Economy

Return on Equity

Absolute Change

Percentage Change over Normal

Recession

12.80%

-3.20%

-20.00%

Normal

16.00%

Expansion

19.20%

3.20%

20.00%

B1

Particulars

Recession

Normal

Expansion

EBIT

               32,000.00

                40,000.00

                     48,000.00

Less: Interest

                  4,200.00

                  4,200.00

                       4,200.00

EBT

               27,800.00

                35,800.00

                     43,800.00

Market Value before Buy Back

            2,50,000.00

            2,50,000.00

                 2,50,000.00

Less: Buy Back

            1,05,000.00

            1,05,000.00

                 1,05,000.00

Market Value after buy back

            1,45,000.00

            1,45,000.00

                 1,45,000.00

Return on Equity

19.17%

24.69%

30.21%

B2

Economy

Return on Equity

Absolute Change

Percentage Change over Normal

Recession

19.17%

-5.52%

-22.35%

Normal

24.69%

Expansion

30.21%

5.52%

22.35%

C1

Particulars

Recession

Normal

Expansion

EBIT

               32,000.00

                40,000.00

                     48,000.00

Less: Tax

               11,200.00

                14,000.00

                     16,800.00

EAT

               20,800.00

                26,000.00

                     31,200.00

Market Value

            2,50,000.00

            2,50,000.00

                 2,50,000.00

Return on Equity

8.32%

10.40%

12.48%

C2

Economy

Return on Equity

Absolute Change

Percentage Change over Normal

Recession

8.32%

-2.08%

-20.00%

Normal

10.40%

Expansion

12.48%

2.08%

20.00%

C3

Particulars

Recession

Normal

Expansion

EBIT

               32,000.00

                40,000.00

                     48,000.00

Less: Interest

                  4,200.00

                  4,200.00

                       4,200.00

EBT

               27,800.00

                35,800.00

                     43,800.00

Less: Tax

                  9,730.00

                12,530.00

                     15,330.00

EAT

               18,070.00

                23,270.00

                     28,470.00

Market Value before Buy Back

            2,50,000.00

            2,50,000.00

                 2,50,000.00

Less: Buy Back

            1,05,000.00

            1,05,000.00

                 1,05,000.00

Market Value after buy back

            1,45,000.00

            1,45,000.00

                 1,45,000.00

Return on Equity

12.46%

16.05%

19.63%

C4

Economy

Return on Equity

Absolute Change

Percentage Change over Normal

Recession

12.46%

-3.59%

-22.35%

Normal

16.05%

Expansion

19.63%

3.59%

22.35%

A1

Particulars

Recession

Normal

Expansion

EBIT

               32,000.00

                40,000.00

                     48,000.00

Market Value

            2,50,000.00

            2,50,000.00

                 2,50,000.00

Return on Equity

12.80%

16.00%

19.20%

A2

Economy

Return on Equity

Absolute Change

Percentage Change over Normal

Recession

12.80%

-3.20%

-20.00%

Normal

16.00%

Expansion

19.20%

3.20%

20.00%

B1

Particulars

Recession

Normal

Expansion

EBIT

               32,000.00

                40,000.00

                     48,000.00

Less: Interest

                  4,200.00

                  4,200.00

                       4,200.00

EBT

               27,800.00

                35,800.00

                     43,800.00

Market Value before Buy Back

            2,50,000.00

            2,50,000.00

                 2,50,000.00

Less: Buy Back

            1,05,000.00

            1,05,000.00

                 1,05,000.00

Market Value after buy back

            1,45,000.00

            1,45,000.00

                 1,45,000.00

Return on Equity

19.17%

24.69%

30.21%

B2

Economy

Return on Equity

Absolute Change

Percentage Change over Normal

Recession

19.17%

-5.52%

-22.35%

Normal

24.69%

Expansion

30.21%

5.52%

22.35%

C1

Particulars

Recession

Normal

Expansion

EBIT

               32,000.00

                40,000.00

                     48,000.00

Less: Tax

               11,200.00

                14,000.00

                     16,800.00

EAT

               20,800.00

                26,000.00

                     31,200.00

Market Value

            2,50,000.00

            2,50,000.00

                 2,50,000.00

Return on Equity

8.32%

10.40%

12.48%

C2

Economy

Return on Equity

Absolute Change

Percentage Change over Normal

Recession

8.32%

-2.08%

-20.00%

Normal

10.40%

Expansion

12.48%

2.08%

20.00%

C3

Particulars

Recession

Normal

Expansion

EBIT

               32,000.00

                40,000.00

                     48,000.00

Less: Interest

                  4,200.00

                  4,200.00

                       4,200.00

EBT

               27,800.00

                35,800.00

                     43,800.00

Less: Tax

                  9,730.00

                12,530.00

                     15,330.00

EAT

               18,070.00

                23,270.00

                     28,470.00

Market Value before Buy Back

            2,50,000.00

            2,50,000.00

                 2,50,000.00

Less: Buy Back

            1,05,000.00

            1,05,000.00

                 1,05,000.00

Market Value after buy back

            1,45,000.00

            1,45,000.00

                 1,45,000.00

Return on Equity

12.46%

16.05%

19.63%

C4

Economy

Return on Equity

Absolute Change

Percentage Change over Normal

Recession

12.46%

-3.59%

-22.35%

Normal

16.05%

Expansion

19.63%

3.59%

22.35%