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Current Asset Usage Policy Payne Products had $1.6 million in sales revenues in

ID: 2795063 • Letter: C

Question

Current Asset Usage Policy

Payne Products had $1.6 million in sales revenues in the most recent year and expects sales growth to be 25% this year. Payne would like to determine the effect of various current assets policies on its financial performance. Payne has $3 million of fixed assets and intends to keep its debt ratio at its historical level of 60%. Payne's debt interest rate is currently 9%. You are to evaluate three different current asset policies: (1) a restricted policy in which current assets are 45% of projected sales, (2) a moderate policy with 50% of sales tied up in current assets, and (3) a relaxed policy requiring current assets of 60% of sales. Earnings before interest and taxes are expected to be 13% of sales. Payne's tax rate is 40%.

What is the expected return on equity under each current asset level? Round your answers to two decimal places.


In this problem, we have assumed that the level of expected sales is independent of current asset policy. Is this a valid assumption?
I. The current asset policies followed by the firm mainly influence the level of long-term debt used by the firm.
II. The current asset policies followed by the firm mainly influence the level of fixed assets.
III. Yes, this assumption would probably be valid in a real world situation. A firm's current asset policies have no significant effect on sales.
IV. Sales are controlled only by the degree of marketing effort the firm uses, irrespective of the current asset policies it employs.
V. No, this assumption would probably not be valid in a real world situation. A firm's current asset policies may have a significant effect on sales.
-Select-IIIIIIIVVItem 4

Why or why not?

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How would the overall risk of the firm vary under each policy?

The input in the box below will not be graded, but may be reviewed and considered by your instructor.

Tight policy % Moderate policy % Relaxed policy %

Explanation / Answer

Sales = 1.6*10^6 * ( 1+25%) = 2000000

EBIT = 13%* 2000000 = 260000

Fixed assets = 3000000

a)

tight policy

current assets = 45%*2000000 = 900000

Total assets = 3000000 + 900000 = 3900000

Debt = 60%*3900000 = 2340000

Equity = 3900000 - 2340000 = 1560000

PAT = (1-40%)*(2000000 - 9%*2340000) = 29640

ROE = 29640 / 1560000 = 1.9%

moderate policy

current assets = 50%*2000000 = 1000000

Total assets = 3000000 + 1000000 = 4000000

Debt = 60%*4000000 = 2400000

Equity = 4000000 - 2400000 = 1600000

PAT = (1-40%)*(2000000 - 9%*2400000) = 26400

ROE = 26400 / 1600000 = 1.65%

Relaxed policy

current assets = 60%*2000000 = 1200000

Total assets = 3000000 + 1200000 = 4200000

Debt = 60%*4200000 = 2520000

Equity = 4200000- 2520000 = 1680000

PAT = (1-40%)*(2000000 - 9%*2520000) = 19920

ROE = 19920 / 1680000 = 1.19%

b)

Option 4

Sales is depends on marketing

c)

As policy gets tightened it impacts ROE.

As current assets are increasing ROE decreases

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