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Volbeat Corp. shows the following information on its 2015 income statement: sale

ID: 2815904 • Letter: V

Question

Volbeat Corp. shows the following information on its 2015 income statement: sales = $235,000; costs = $141,000; other expenses = $7,900; depreciation expense = $14,600; interest expense = $14,900; taxes = $19,810; dividends = $12,000. In addition, you’re told that the firm issued $6,400 in new equity during 2015 and redeemed $4,900 in outstanding long-term debt.

a. What is the 2015 operating cash flow? (Do not round intermediate calculations.) Operating cash flow $

b. What is the 2015 cash flow to creditors? (Do not round intermediate calculations.) Cash flow to creditors $

c. What is the 2015 cash flow to stockholders? (Do not round intermediate calculations.) Cash flow to stockholders $

d. If net fixed assets increased by $25,000 during the year, what was the addition to NWC? (Do not round intermediate calculations.) Addition to NWC $

Explanation / Answer

Answer a.

Earnings before Interest and Taxes = Sales - Costs - Other Expenses - Depreciation
Earnings before Interest and Taxes = $235,000 - $141,000 - $7,900 - $14,600
Earnings before Interest and Taxes = $71,500

Operating Cash Flow = Earnings before Interest and Taxes - Taxes + Depreciation
Operating Cash Flow = $71,500 - $19,810 + $14,600
Operating Cash Flow = $66,290

Answer b.

Cash Flow to Creditors = Interest Expense - Net New Long-term Debt
Cash Flow to Creditors = $14,900 - (-$4,900)
Cash Flow to Creditors = $19,800

Answer c.

Cash Flow to Stockholders = Dividends - Net New Equity
Cash Flow to Stockholders = $12,000 - $6,400
Cash Flow to Stockholders = $5,600

Answer d.

Cash Flow from Assets = Cash Flow to Creditors + Cash Flow to Stockholders
Cash Flow from Assets = $19,800 + $5,600
Cash Flow from Assets = $25,400

Cash Flow from Assets = Operating Cash Flow - Net Capital Spending - Change in NWC
$25,400 = $66,290 - $25,000 - Change in NWC
Change in NWC = $15,890