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Fly-By-Night Couriers is analyzing the possible acquisition of Flash-in-the-Pan

ID: 2647302 • Letter: F

Question

Fly-By-Night Couriers is analyzing the possible acquisition of Flash-in-the-Pan Restaurants. Neither firm has debt. The forecasts of Fly-By-Night show that the purchase would increase its annual after tax cash flow by $320,000 indefinitely. The current market value of Flash-in-the-Pan is $6 million. The current market value of Fly-By-Night is $17 million. The appropriate discount rate for the incremental cash flows is 8 percent. Fly-By-Night is trying to decide whether it should offer 35 percent of its stock or $9 million in cash to Flash-in-the-Pan. a. What is the synergy from the merger? b. What is the value of Flash-in-the-Pan to Fly-By-Night? c. What is the cost to Fly-By-Night of each alternative? d. What is the NPV to Fly-By-Night of each alternative? e. Which alternative should Fly-By-Night use?

Explanation / Answer

a) Synergy from merger

Increase in annual after tax cash flow by $ 320,000 indefinitely. The appropriate discount rate for incremental cash flows is 8 percent.

a) Synergy from merger = Annual after tax perpetual cash flow/ discount rate

                                       = $ 320,000/8%

                                       = $ 4,000,000

b) Value of flash-in-the-pan to fly by night

1. Total Mkt. value of flash in the pan restaurant = $ 6,000,000

2. Total Mkt. value of fly by night currier = $ 17,000,000

3. Synergy from merger = $ 4,000,000

Total value of fly by night currier post merger (1+2+3) = $ 27,000,000

Pre merger

Value of flash-in-the-pan to fly by night = $ 6,000,000

Post merger

If stock is given

value of flash-in-the-pan to fly by night = (0.35 *27,000,000) = $ 9,450,000

If cash is given

value of flash-in-the-pan to fly by night = $ 9,000,000

C) Cost to Fly by night couriers

1) Cost of cash = $ 9,000,000

2) Cost of stock = (0.35 *27,000,000) = $ 9,450,000

D) NPV to Fly by night

1. Total value of flash in the pan restaurant = $ 6,000,000

2. Synergy from merger = $ 4,000,000

Total value received of fly by night currier = $ 10,000,000

1) NPV cash = Value received