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Chunky Cheese Pizza has $61.6 million in bonds payable. The bond indenture state

ID: 2556980 • Letter: C

Question

Chunky Cheese Pizza has $61.6 million in bonds payable. The bond indenture states that the debt to equity ratio cannot exceed 3.19. Chunky’s total assets are $201.6 million, and its liabilities other than the bonds payable are $91.6 million. The company is considering some additional financing through leasing.

Q: 17


Required:

1. Calculate total stockholders’ equity using the balance sheet equation. (Enter your answers in millions rounded to 1 decimal place. (i.e., $5,500,000 should be entered as 5.5).)

Stakeholders='s equity

1- ….............................

2- .........................

…............................

….............................

= ????




2. Calculate the debt to equity ratio. (Enter your answers in millions rounded to 1 decimal place. (i.e., $5,500,000 should be entered as 5.5). Round ratio answer to 2 decimal place.)

debt to equity ratio

1- ….............................

2- .........................

…............................

….............................

= ????

= ????


3. The company enters a lease agreement requiring lease payments with a present value of $6.6 million. Will this lease agreement affect the debt to equity ratio differently if the lease is recorded as an operating lease versus a capital lease?

Yes

or


No


4-a. Will entering into the lease cause the debt to equity ratio to be in violation of the contractual agreement in the bond indenture? (assuming an operating lease).

Yes

or


No

4-b. Will entering into the lease cause the debt to equity ratio to be in violation of the contractual agreement in the bond indenture? (assuming a capital lease).

Yes

or


No

Stakeholders='s equity

1- ….............................

2- .........................

…............................

….............................

Explanation / Answer

1. Total Shareholder's Equity= Total Assets - Liabilities other than bond payable - Bond Payable

=201.6-91.6-61.6

=$48.4

2. Debt Equity Ratio = Debt/Equity

=(91.6+61.6)/48.4

=3.16

3. No, as less than 3.19

4. a NO

4. b NO

1. Total Shareholder's Equity= Total Assets - Liabilities other than bond payable - Bond Payable

=201.6-91.6-61.6

=$48.4

2. Debt Equity Ratio = Debt/Equity

=(91.6+61.6)/48.4

=3.16

3. No, as less than 3.19

4. a NO

4. b NO