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Consider a firm F with the following features Firm F will close its business at

ID: 2787973 • Letter: C

Question

Consider a firm F with the following features Firm F will close its business at time 20 Earnings before interest and taxes (EBIT) is 200 at time 1, 400 at time 2, and then it grows every year at a rate of 5% until time 20. Amortization is worth 100 at time 1, 150 at time 2, and then it decreases every year at a rate of 6% until time 20. Capital expenditure (CAPEX) is 40 at time 1, 2, . 20. . Net working capital (NWC) is 100 today, 150 at time 1, and 280 at time 2. From time 3 to time 20, change in NWC is worth 80. Bankruptcy costs are expected to be 500 at time 20. ·The cost of unlevered equity is 7%. . Debt consists of a bond with face value 1000. Coupon payments are made at time 2, , 20. Today's value of the bond is 1000, Cost of debt is 1%. ·The corporate tax rate is 20% Remark: The notation t+ stands for time t right after cash-flows have been paid. 1) What is the coupon rate of the bond (cB)? 2) What is the value, at time 2+, of firm F's tax shields (TS2+)? 3) What is the value, at time 2+, of a security that pays the EBIT ( BIT)? Hint: Discount cash-flows using the cost of unlevered equity. 4) What is the value, at time 2+, of a security that pays the amortization (V ")? Hint: Discount cash-flows using the cost of unlevered equity. 5) What is the value, at time 2+, of a security that pays the CAEXVPEX)? Hint: Discount cash-flous using the cost of unlevered equity.

Explanation / Answer

Answers Formulae Calculation 1 Coupon Rate = Sumof Coupon Payment/Face Value of Bond *100 20% 2 Value of Firms Tax Shield at time t2+ is PV of benefit/ saving of tax because of Depreciation/Amortization, Interest. Tax Shield Interest (A) Amortization (B) Total (A+B) Tax Savings (A+B)*20% PVF at 7% PV 1 10 100 110 22                                   0.93      20.56 2 10 150 160 32                                   0.87      27.95 Tax Shield   54 PV of Tax Shield       48.51 3 Value of Security at t2 = PV of EBIT at Year 2 =200*0.93+400*0.87                                     534 4 Value of Security at t2 = PV of Amortization at Year 2 =100*0.93+150*0.87                                     224 5 Value of Security at t2 = PV of Capex at Year 2 =40*0.93+40*0.87                                        72 6 Value of Security at t2 = PV of Change in NPV at Year 2 =50*0.93+130*0.87 144 7 Value of Security at t2 = PV of Bankrupcy in NPV at Year 2 =500*0.87 435 (Assuming Bankrupcy is received at year 2 only) 8 Value of Security at t2 = PV of CashFlow in NPV at Year 2 =140*0.93+350*0.87 434.7 (Assuming No Debt) 9 Value of Firm at t2 = PV of CashFlow in NPV at Year 2 =140*0.93+350*0.87 1434.7 Value of Firm = PV of Cash Flow + Debt 10 Firms Tax Shield +PV of (Interest + Amortization)*PVF for 20 years 237.1 11 Value of Security for t20 = PV of EBIT from Year 1-20 See table below 4463.1 12 Value of Security at t20 = PV of Amortization at Year 2 See table below                                  1,080 13 Value of Security at t20 = PV of Capex at Year 2 See table below                                     424 14 Value of Security at t20 = PV of Change in NPV at Year 2 See table below 863 15 Value of Firm at t20 = PV of CashFlow in NPV at Year 2 =4463+1000 5463 16 Value of Firm at t20 = PV of CashFlow in NPV at Year 2 =5463-500*0.258419                                    -129 Cash Flow = EBIT-Tax- Incremental WC -Capex+Depreciation & Amortization t EBIT Amortization Capex NWC Change in NPV Debt Interest Tax Cash Flow PVF @7% PV PV OF Firm Tax Shield 0 100 1000 1 200 100 40 150 50 10               40            140 0.934579      130.84                           21 2 400 150 40 280 130 10               80            350 0.873439      305.70                           28 3 420 141 40 360 80 10               84            357 0.816298      291.42                           25 4                    441                                                                               133 40 440 80 10               88            365 0.762895      278.72                           22 5                    463                                                                               125 40 520 80 10               93            375 0.712986      267.39                           19 6                    486                                                                               117 40 600 80 10               97            386 0.666342      257.26                           17 7                    511                                                                               110 40 680 80 10            102            398 0.62275      248.16                           15 8                    536                                                                               103 40 760 80 10            107            412 0.582009      239.97                           13 9                    563                                                                                  97 40 840 80 10            113            428 0.543934      232.56                           12 10                    591                                                                                  91 40 920 80 10            118            444 0.508349      225.82                           10 11                    621                                                                                  86 40 1000 80 10            124            462 0.475093      219.67                              9 12                    652                                                                                  81 40 1080 80 10            130            482 0.444012      214.03                              8 13                    684                                                                                  76 40 1160 80 10            137            503 0.414964      208.83                              7 14                    718                                                                                  71 40 1240 80 10            144            526 0.387817      204.02                              6 15                    754                                                                                  67 40 1320 80 10            151            551 0.362446      199.53                              6 16                    792                                                                                  63 40 1400 80 10            158            577 0.338735      195.33                              5 17                    832                                                                                  59 40 1480 80 10            166            605 0.316574      191.39                              4 18                    873                                                                                  56 40 1560 80 10            175            634 0.295864      187.65                              4 19                    917                                                                                  52 40 1640 80 10            183            666 0.276508      184.11                              3 20                    963                                                                                  49 40 1720 80 10            193            699 0.258419      180.73                              3 200     4,463.1                     237.1 Ke (Unlevered) 7% 20%

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