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Companies that use debt in their capital structure are said to be using financia

ID: 2792847 • Letter: C

Question

Companies that use debt in their capital structure are said to be using financial leverage. Using leverage can increase shareholder returns, but leverage also increases the risk that shareholders bear. Consider the following case: Three Waters Co. is considering a project that will require $600,000 in assets. The project will be financed with 100% equity. The company faces a tax rate of 40%, what will be the ROE (return on equity) for this project if it produces an EBIT (earnings before interest and taxes) of $140,000? O 10.5% O 14.7% O 14.0% O 9.8% Determine what the project's ROE will be if its EBIT is $55,000. When calculating the tax effects, assume that Three Waters Co. as a whole will have a large, positive income this year. 0-66% 0-55% 0-58% -5.2%

Explanation / Answer

1. 100% equity

Net income = EBIT * (1 - tax)

Net income = 140000 * (1 - 0.4)

Net income = 140000 * 0.6

Net income = $84,000

ROE = Net income/equity

ROE = 84000/600000 = 14%

If EBIT = -$55,000

Net income = -55000 * (1 - 0.4)

Net income = -$33,000

ROE = -33000/600000 = -5.5%

2. 50% debt and 50% equity

interest rate = 12%

Total capital = $600,000

Debt = $300,000

Equity = $300,000

interest charge = 300,000 * 12%

interest charge = $36,000

Net income = (EBIT - interest charge) * (1 - tax)

Net income = (140000 - 36000) * 0.6

Net income = 62,400

ROE = 62400/300000

ROE = 20.8%

If EBIT = -55,000

interest charge = 36000

Net income = (EBIT - interest charge) * (1 - tax)

Net income = (-55000 - 36000) * 0.6

Net income = -$54,600

ROE = -54600/300000

ROE = -18.2%

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