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

ID: 2772867 • 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 5%. 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 5%. Assets and costs change in proportion to sales, debt remains constant, and no new equity financing occurs.

Explanation / Answer

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Base Case      20% Growth      5% Growth INCOME STATEMENT   Revenue $ 8,000 9600 $ 8400 $   Cost of goods sold 7,200 8640 7560   EBIT $ 800 960 $ 840 $   Interest 160 160 160   Earnings before taxes $ 640 800 $ 680 $   State and federal tax 256 320 272 Tax rate= State and federal tax/  Earnings before taxes   Net income $ 384 480 $ 408 $ = 256/640   Dividends 256 320 272 = 0.4   Retained earnings $ 128 160 $ 136 $ Dividend payout= Dividends/Netincome = 256/384 = 0.666667 BALANCE SHEET   Assets      Net working capital $ 800 960 $ 840 $      Fixed assets 3,200 3840 3360      Total assets $ 4,000 4800 $ 4200 $   Liabilities and shareholders' equity      Long-term debt $ 1,600 1,600 $ 1,600 $      Shareholders' equity 2,400 2,560 2,536      Total liabilities and shareholders' equity $ 4,000 4,160 $ 4,136 $   Required external financing 640 64