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Chapter 4 Problem 13: Ottawa Corp. Use the pro forma financial statements to ans

ID: 2818408 • Letter: C

Question

Chapter 4 Problem 13: Ottawa Corp.

Use the pro forma financial statements to answer the questions below. Change the assumptions in the assumptions box as needed to answer the questions. In addition to the assumptions listed on the spreadsheet, also assume that all asset accounts will grow at the same rate as sales, and that no new equity will be issued in 2018.

Enter a formula for external funding required in the first green box. How much external financing does Ottawa need in 2018?

Given your answer from (a), do you expect the sustainable growth rate to be greater than, less than, or equal to the sales growth rate for 2018? Enter a formula for the sustainable growth rate in the second green box. What is Ottawa’s sustainable growth rate?

At what rate does the actual sales growth rate equal the sustainable growth rate? How much external financing is required at this growth rate? (This can be determined by trial and error.)

Return the sales growth rate to 15%. Suppose Ottawa wants to solve the financing shortfall by increasing profit margin. How low would the ratio of cost of goods sold/sales have to go in order to make up the shortfall? With cost of goods sold/sales at this lower level, what is the sustainable growth rate? (Hint: The Goal Seek tool can help you find this quickly. Consult Excel Help if you are unfamiliar with the Goal Seek tool.)

Return cost of goods sold/sales to 75%. Now suppose Ottawa wants to solve the shortfall by increasing the retention ratio. How low would the dividend payout ratio have to be in order to eliminate the financing shortfall?

  

OTTAWA CORP.

INCOME STATEMENT ($ millions)

BALANCE SHEET ($ millions)

Actual

Projected

Actual

Projected

2017

2018

2017

2018

Sales

$3,500

$4,025

Cash

$150

$173

Cost of goods sold

           2,775

           3,019

Accounts receivable

              540

              621

Operating expense

              360

              403

Inventory

           1,050

           1,208

EBIT

              365

              604

   Total current assets

           1,740

           2,001

Interest expense

                68

                80

Property, plant, & equipment

           1,578

           1,815

EBT

              297

              524

   Total assets

           3,318

           3,816

Tax

            102

              183

Net income

$195

$341

Total debt

           1,106

           1,208

Shareholders' equity

           2,212

           2,416

Assumptions for 2018

   Total liabilities & equity

$3,318

$3,625

Sales growth rate

15.0%

Cost of goods sold/sales

75.0%

External funding required

Operating expense/sales

10.0%

Sustainable growth rate

Dividend payout ratio

40.0%

Tax rate

35.0%

Interest rate on debt

7.2%

Total debt/equity

50.0%

OTTAWA CORP.

INCOME STATEMENT ($ millions)

BALANCE SHEET ($ millions)

Actual

Projected

Actual

Projected

2017

2018

2017

2018

Sales

$3,500

$4,025

Cash

$150

$173

Cost of goods sold

           2,775

           3,019

Accounts receivable

              540

              621

Operating expense

              360

              403

Inventory

           1,050

           1,208

EBIT

              365

              604

   Total current assets

           1,740

           2,001

Interest expense

                68

                80

Property, plant, & equipment

           1,578

           1,815

EBT

              297

              524

   Total assets

           3,318

           3,816

Tax

            102

              183

Net income

$195

$341

Total debt

           1,106

           1,208

Shareholders' equity

           2,212

           2,416

Assumptions for 2018

   Total liabilities & equity

$3,318

$3,625

Sales growth rate

15.0%

Cost of goods sold/sales

75.0%

External funding required

Operating expense/sales

10.0%

Sustainable growth rate

Dividend payout ratio

40.0%

Tax rate

35.0%

Interest rate on debt

7.2%

Total debt/equity

50.0%

Explanation / Answer

1…For the given 2018 projections External funding required 3816-2416-1106= 294 Sustainable growth rate(SGR)= Return on Equity*Retention Ratio ROE*RR (341/2416)*60% 8.47% SGR 8.47%
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