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Year 1 (Forecasted) $10,000,000 7,500,000 400,000 $2,100,000 210,000 1,890,000 7

ID: 2816050 • Letter: Y

Question

Year 1 (Forecasted) $10,000,000 7,500,000 400,000 $2,100,000 210,000 1,890,000 756,000 $1,134,000 200,000 934,000 340,200 $593,800 $12,500,000 9,375,000 400,000 $2,725,000 408,750 2,316,250 926,500 Net sales Less: Operating costs, except depreciation and amortization Less: Depreciation and amortization expenses Operating income (or EBIT) Pre-tax income (or EBT) Earnings after taxes Less: Interest expense Less: Taxes (40%) $1,389,750 200,000 1,189,750 416,925 $772,825 Less: Preferred stock dividends Earnings available to common shareholders Less: Common stock dividends Contribution to retained earnings he results of the previous income statement calculations, complete the following statements: In Year 2, if Cute Camel has 5,000 shares of preferred stock issued and outstanding, then each preferred share should expect to receive $40.00 in annual dividends. If Cute Camel has 400,000 shares of common stock issued and outstanding, then the firm's earnings per share (EPS) is expected to chang from $2.34 in Year 1 to $2.97 in Year 2 Cute Camel's before interest, taxes, depreciation and amortization (EBITDA) value changed from $2,500,000 in Year 1 to $3,125,000 in Year 2

Explanation / Answer

1. Preferred share dividend = 200,000 / 5000 = 40

2. EPS in 2015 = 934,000 / 400,000 = 2.335

EPS in 2016 = 1189,750 / 400,000 = 2.974

3. EBITDA = EBIT + Depreciation & Amortization

EBITDA in 2015 = 2100,000 + 400,000 = 2400,000

EBITDA in 2016 = 2725,000 + 400,000 = 3125,000

4.Incorrect , all but the

Depreciation is a non cash expense so we cannot say that all the items in income statement are cash payments and reciepts