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The most recent financial statements for Fleury Inc., follow. Sales for 2012 are

ID: 2626043 • Letter: T

Question

The most recent financial statements for Fleury Inc., follow. Sales for 2012 are projected to grow by 25 percent. Interest expense will remain constant; the tax rate and the dividend payout rate will also remain constant. Costs, other expenses, current assets, fixed assets and accounts payable increase spontaneously with sales.

The most recent financial statements for Fleury Inc., follow. Sales for 2012 are projected to grow by 25 percent. Interest expense will remain constant; the tax rate and the dividend payout rate will also remain constant. Costs, other expenses, current assets, fixed assets and accounts payable increase spontaneously with sales.

Explanation / Answer

Assuming costs vary with sales and a 25 percent increase in sales, the pro forma income statement will look like this:

The payout ratio is constant, so the dividends paid this year is the payout ratio from last year times net income, or:

Assuming costs vary with sales and a 25 percent increase in sales, the pro forma income statement will look like this: