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In early 2015, Integrated Communiciations, Ltd. was interested in acquiring Frac

ID: 2492795 • Letter: I

Question

In early 2015, Integrated Communiciations, Ltd. was interested in acquiring Fractal Antenna Systems, Inc., a privately-held company producing compact antennae. As a first step in deciding what price to bid for Fractal, Integrated's finance department has prepared a five-year financial projection for the company assuming an acquisition. Use this projection and Fractal's 2014 actual financial figures to answer the questions below.

Fractal Antenna Systems, Inc. 5-year Financial Projection ($ millions) Actual 2014 2015 2016 2017 2018 2019 Income statement Net sales $    1,996 $         2,267 $    2,508 $    2,827 $    3,138 $    3,571 Cost of sales           644                742           830           959        1,087        1,241 Gross income        1,352             1,525        1,678        1,868        2,051        2,330 Depreciation           492                785        1,061        1,301        1,009           917 Interest expense           171                178           191           175           142           110 Operating expenses           212                239           270           306           334           374 Net income before tax           477                323           156             86           566           929 Provision for taxes           186                126             61             34           221           363 Net income after tax $       291 $            197 $         95 $         52 $       345 $       566 Balance sheet Cash and securities           358 $            413 $       462 $       545 $       618 $       704 Accounts receivable           208                236           267           309           354           405 Inventory           399                463           541           629           739           864 Other current assets           156                122           142           167           212           206 Total current assets        1,121             1,234        1,412        1,650        1,923        2,179 Gross property and equipment        4,180             5,149        6,410        7,449        8,200        9,016 Accumulated depreciation           868             1,654        2,714        4,015        5,024        5,941 Net property and equipment        3,312             3,495        3,696        3,434        3,176        3,075 Goodwill        1,069             1,069        1,069        1,069        1,069        1,069 Total assets        5,502             5,798        6,177        6,153        6,168        6,323 Accounts payable           104                  77             91           110           117           135 Short-term debt           335                482           842           814           585           393 Current portion long-term debt             41                140           165           200           223           267 Accrued expenses             86                  97           120           134           174           168 Total current liabilities           566                796        1,218        1,258        1,099           963 Long-term debt        1,694             1,554        1,389        1,189           966           699 Deferred taxes           335                344           370           454           505           496 Shareholders' equity        2,907             3,104        3,200        3,252        3,598        4,165 Total liabilities and equity $    5,502 $         5,798 $    6,177 $    6,153 $    6,168 $    6,323

Explanation / Answer

answer a & b

Answer b

Present value => 881+ 929+ 976+ 876+ 860 => $4522

Answer c

fractal's value at end of 2014 => 4522 + long term debt ie +699

=> $5221

Answer d => $4522

Answer e

terminal value of 2019 => (1483+4%)/(11.5%-4%) =>$20564

present value => 20565*0.580=> $11928

Fractal's value at the end of 2014 assuming in the years after 2019 the company's free cash flow grows 4 percent per year in perpetuity. => 11928 + 4522+699(long term debt) => $17149

Answer f => $16450

Answer g

2019 value => 566 *15 + 917 -> 9407

present avlue =>9407 *0.580 => 5456

value afgter 2014 => 5456+881+929+976+876+value of debt ie+699 => $9817

Answer h => $9118

Answer i

value per share(d) => 4522 /60 => $75.37 per share

value per share(f) =>16450/60 => $274.17 per share

value per share(h) =>9118/60=> $152 per share

particulars 2015 2016 2017 2018 2019 net income after tax 197 95 52 345 566 Add: deprecaition 785 1061 1301 1009 917 FREE CASH FLOWS 982 1156 1353 1354 1483 discounting factor @ 11.5% 0.897 0.804 0.721 0.647 0.580 PRESENT VALUE 881 929 976 876 860