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mework FREE CASH FLOw Financial information for Powell Panther Corporation is sh

ID: 2814847 • Letter: M

Question

mework FREE CASH FLOw Financial information for Powell Panther Corporation is shown below: Powell Panther Corporation: Income Statements for Year Ending December 31 (Millions 2016 2015 Sales Operating costs excluding depreciation and amortization EBITDA Depreciation and amortization Earnings before interest and taxes (EBIT) $2,420.0 $2,200.0 1997.0 1870.0 $423.0 $330.0 80.0 64.0 $343.0 $266.0 53.0 48. $290.0 $218.0 Interest Earnings before taxes (EBT) Taxes (40%) 116.0 Net income S174.0 $130.8 Common dividends $157.0 $105.0 Powell Panther Corporation: Balance Sheets as of December 31 (Millions of Dollars) 2016 2015

Explanation / Answer

(a)

For 2015

Operating current assets = Cash + Account receiveables + Inventories

= 26,000,000 + 264,000,000 + 440,000,000

= $730,000,000

Opearting current liabilities = Accounts payables + Accruals

= 198,000,000 + 110,000,000

= $308,000,000

Net operating working capital = Operating Current assets - Operating Current liabilities

= 730,000,000 - 308,000,000

= $422,000,000

For 2016

Operating current assets = Cash + Account receiveables + Inventories

= 33,000,000 + 317,000,000 + 506,000,000

= $856,000,000

Opearting current liabilities = Accounts payables + Accruals

= 248,000,000 + 121,000,000

= $369,000,000

Net operating working capital = Operating Current assets - Operating Current liabilities

= 856,000,000 - 369,000,000

= $487,000,000

(b)

Free cash flow in 2016 = Net income + Depreciaton + Interest expense x (1 - tax rate) - capital expenditures

= 174,000,000 + 80,000,000 + 53,000,000 x (1 - 0.4) - 160,000,000

= 254,000,000 + 31,800,000 - 160,000,000

= $125,800,000

(c)

Large increase in 2016 dividend could be possible only due to large increase in free cash flow from 2015 to 2016. Payment of dividend involves cash outflow. Inspite of large increase in sales, EBIT, net income and retained earnings, a company may find difficulties in payment of dividend if it has no sufficient cash. Hence, it is only due to large increase in free cash flows, Powell Panther Corporation was able to pay large dividends.

Hence correct option is (I)

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