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a. What were HCA\'s liabilities-to-assets ratios and times-interest-earned ratio

ID: 2777781 • Letter: A

Question

a. What were HCA's liabilities-to-assets ratios and times-interest-earned ratios in the years 2005 through 2009? b. What percentage decline in EBIT could HCA have suffered each year between 2005 and 2009 before the      company would have been unable to make interest payments out of operating earnings, where operating earnings is defined as EBIT?   c. How volatile have HCA's cash flows been over the period 2005 - 2009? d. Calculate HCA's return on invested capital (ROIC) in the years 2005 - 2009. e. HCA is the largest private operator of health care facilities in the world with hundrd of facilities in over 20 states. In 2006, private equity buyers took the company private in a $31.6 billion acquisition. In broad terms how costly do you think financial distress would be to HCA if it began to appear the company might be having difficulty servicing its debt? Why? f. In late 2010 HCA announced an intended dividend recapitalization in which it would pay a $2 billion dividend to shareholders financed in large part by a $1.53 billion bond offering. At an interest rate of 6 percent, how would the added debt have affected HCA's times-interest-earned ratio in 2009?   g. Please comment on HCA's capital structure. Is its 2009 debt level prudent? Is it smart to add another $1.53 billion to this total? Why, or why not? HCA INC ANNUAL INCOME STATEMENT ($ MILLIONS, EXCEPT PER SHARE) Dec09 Dec08 Dec07 Dec06 Dec05 Sales $       30,052 $       28,374 $       26,858 $       25,477 $       24,455 Cost of Goods Sold           24,826           24,023           22,480           21,448           20,391 Gross Profit             5,226             4,351             4,378             4,029             4,064 Depreciation             1,425             1,416             1,426             1,391             1,374 Operating Profit             3,801             2,935             2,952             2,638             2,690 Interest Expense             1,987             2,021             2,215                955                655 Non-Operating Income/Expense                188                256                661                179                412 Pretax Income             2,002             1,170             1,398             1,862             2,327 Total Income Taxes                627                268                316                625                725 Minority Interest                321                229                208                201                178 Net Income $         1,054 $            673 $            874 $         1,036 $         1,424 ANNUAL BALANCE SHEET ASSETS Dec09 Dec08 Dec07 Dec06 Dec05 Cash & Equivalents $            312 $            465 $            393 $            634 $            336 Net Receivables             3,692             3,780             3,895             3,705             3,332 Inventories                802                737                710                669                616 Other Current Assets             1,771             1,319             1,207             1,070                931 Total Current Assets             6,577             6,301             6,205             6,078             5,215 Gross Plant, Property & Equipment           24,669           23,714           22,579           21,907           20,818 Accumulated Depreciation           13,242           12,185           11,137           10,238             9,439 Net Plant, Property & Equipment           11,427           11,529           11,442           11,669           11,379 Investments at Equity                853                842                688                679                627 Other Investments             1,166             1,422             1,669             1,886             2,134 Intangibles             2,577             2,580             2,629             2,601             2,626 Deferred Charges                418                458                539                614                 85 Other Assets             1,113             1,148                853                148                159 TOTAL ASSETS           24,131           24,280           24,025           23,675           22,225 LIABILITIES Long Term Debt Due In One Year                846                404                308                293                586 Accounts Payable             1,460             1,370             1,370             1,415             1,484 Taxes Payable                  -                  224                190                  -                    -   Accrued Expenses             2,007             1,912             1,981             1,868             1,825 Total Current Liabilities             4,313             3,910             3,849             3,576             3,895 Long Term Debt           24,824           26,585           27,000           28,115             9,889 Deferred Taxes                  -                    -                    -                  390                830 Minority Interest             1,008                995                938                907                828 Other Liabilities             2,825             2,890             2,612             1,936             1,920 TOTAL LIABILITIES           32,970           34,380           34,399           34,924           17,362 Preferred Stock                147                155                164                125                  -   Common Stock                   1                   1                   1                   1                   4 Capital Surplus                226                165                112                  -                    -   Retained Earnings           (9,213)          (10,421)          (10,651)          (11,375)             4,859 Common Equity           (8,986)          (10,255)          (10,538)          (11,374)             4,863 TOTAL EQUITY           (8,839)          (10,100)          (10,374)          (11,249)             4,863 TOTAL LIABILITIES & EQUITY $       24,131 $       24,280 $       24,025 $       23,675 $       22,225 a. What were HCA's liabilities-to-assets ratios and times-interest-earned ratios in the years 2005 through 2009? b. What percentage decline in EBIT could HCA have suffered each year between 2005 and 2009 before the      company would have been unable to make interest payments out of operating earnings, where operating earnings is defined as EBIT?   c. How volatile have HCA's cash flows been over the period 2005 - 2009? d. Calculate HCA's return on invested capital (ROIC) in the years 2005 - 2009. e. HCA is the largest private operator of health care facilities in the world with hundrd of facilities in over 20 states. In 2006, private equity buyers took the company private in a $31.6 billion acquisition. In broad terms how costly do you think financial distress would be to HCA if it began to appear the company might be having difficulty servicing its debt? Why? f. In late 2010 HCA announced an intended dividend recapitalization in which it would pay a $2 billion dividend to shareholders financed in large part by a $1.53 billion bond offering. At an interest rate of 6 percent, how would the added debt have affected HCA's times-interest-earned ratio in 2009?   g. Please comment on HCA's capital structure. Is its 2009 debt level prudent? Is it smart to add another $1.53 billion to this total? Why, or why not? HCA INC ANNUAL INCOME STATEMENT ($ MILLIONS, EXCEPT PER SHARE) Dec09 Dec08 Dec07 Dec06 Dec05 Sales $       30,052 $       28,374 $       26,858 $       25,477 $       24,455 Cost of Goods Sold           24,826           24,023           22,480           21,448           20,391 Gross Profit             5,226             4,351             4,378             4,029             4,064 Depreciation             1,425             1,416             1,426             1,391             1,374 Operating Profit             3,801             2,935             2,952             2,638             2,690 Interest Expense             1,987             2,021             2,215                955                655 Non-Operating Income/Expense                188                256                661                179                412 Pretax Income             2,002             1,170             1,398             1,862             2,327 Total Income Taxes                627                268                316                625                725 Minority Interest                321                229                208                201                178 Net Income $         1,054 $            673 $            874 $         1,036 $         1,424 ANNUAL BALANCE SHEET ASSETS Dec09 Dec08 Dec07 Dec06 Dec05 Cash & Equivalents $            312 $            465 $            393 $            634 $            336 Net Receivables             3,692             3,780             3,895             3,705             3,332 Inventories                802                737                710                669                616 Other Current Assets             1,771             1,319             1,207             1,070                931 Total Current Assets             6,577             6,301             6,205             6,078             5,215 Gross Plant, Property & Equipment           24,669           23,714           22,579           21,907           20,818 Accumulated Depreciation           13,242           12,185           11,137           10,238             9,439 Net Plant, Property & Equipment           11,427           11,529           11,442           11,669           11,379 Investments at Equity                853                842                688                679                627 Other Investments             1,166             1,422             1,669             1,886             2,134 Intangibles             2,577             2,580             2,629             2,601             2,626 Deferred Charges                418                458                539                614                 85 Other Assets             1,113             1,148                853                148                159 TOTAL ASSETS           24,131           24,280           24,025           23,675           22,225 LIABILITIES Long Term Debt Due In One Year                846                404                308                293                586 Accounts Payable             1,460             1,370             1,370             1,415             1,484 Taxes Payable                  -                  224                190                  -                    -   Accrued Expenses             2,007             1,912             1,981             1,868             1,825 Total Current Liabilities             4,313             3,910             3,849             3,576             3,895 Long Term Debt           24,824           26,585           27,000           28,115             9,889 Deferred Taxes                  -                    -                    -                  390                830 Minority Interest             1,008                995                938                907                828 Other Liabilities             2,825             2,890             2,612             1,936             1,920 TOTAL LIABILITIES           32,970           34,380           34,399           34,924           17,362 Preferred Stock                147                155                164                125                  -   Common Stock                   1                   1                   1                   1                   4 Capital Surplus                226                165                112                  -                    -   Retained Earnings           (9,213)          (10,421)          (10,651)          (11,375)             4,859 Common Equity           (8,986)          (10,255)          (10,538)          (11,374)             4,863 TOTAL EQUITY           (8,839)          (10,100)          (10,374)          (11,249)             4,863 TOTAL LIABILITIES & EQUITY $       24,131 $       24,280 $       24,025 $       23,675 $       22,225

Explanation / Answer

a. What were HCA's liabilities-to-assets ratios and times-interest-earned ratio

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