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A company has forecasted net income to be $600,000. Net income was $400,000 in t

ID: 2783897 • Letter: A

Question

A company has forecasted net income to be $600,000. Net income was $400,000 in the prior year, when they also paid dividends of $125,000. What are forecasted dividends if the company wants to keep the payout ratio constant?

Using the tax table provided in Figure 10.3, determine the average and marginal tax rates for a company that earned $16.9 million in taxable income.

Using the information below, compute the net income of the company:

Sales revenue

$150,000

Operating expenses

25,000

Tax expense

3,500

Unearned revenue

5,000

Cost of goods sold

90,000

Interest expense

2,500

Sales revenue

$150,000

Operating expenses

25,000

Tax expense

3,500

Unearned revenue

5,000

Cost of goods sold

90,000

Interest expense

2,500

Explanation / Answer

1.) Net Income =$400,000

Dividends Paid = $125,000

Payout ratio = Dividend Paid/Net Income =125,000/400,000 =0.3125 or 31.25%

To maintain the same ratio,

Dividend against $600,000 Net Income =$600,000 x 0.3125 =$187,500

2.) Unearned revenue is an advance received against a future service or product delivery. Hence, the revenue will be realised only when the product or service gets delivered.

Sales              $150,000

COGS                 $ 90,000

Operating Expenses   $25,000

EBIDTA                     $35,000                    [150,000 - 90,000 - 25,000]

Interest                      $ 2,500

PBT                          $32,500                   [35,000 - 2,500]

Taxes                        $ 3,500                  

Net Income              $29,000                  [32,500 - 3,500]

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