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Cooke Co. is comparing two different capital structures. Plan I would result in

ID: 2720323 • Letter: C

Question

Cooke Co. is comparing two different capital structures. Plan I would result in 10,500 shares of stock and $296,000 in debt. Plan II would result in 12,500 shares of stock and $222,000 in debt. The interest rate on the debt is 9 percent.

Ignoring taxes, compare both of these plans to an all-equity plan assuming that EBIT will be $53,400. The all-equity plan would result in 18,500 shares of stock outstanding. Compute the EPS for each plan. (Do not round intermediate calculations. Round your answers to 2 decimal places (e.g., 32.16).)

  

In Requirement (1), what is the break-even level of EBIT for Plan I as compared to that for an all-equity plan? (Do not round intermediate calculations.)

In Requirement (1), what is the break-even level of EBIT for Plan II as compared to that for an all-equity plan? (Do not round intermediate calculations.)

Ignoring taxes, at what level of EBIT will EPS be identical for Plans I and II? (Do not round intermediate calculations.)

Compute the EPS for each plan. (Do not round intermediate calculations. Round your answers to 2 decimal places (e.g., 32.16).)

  

What is the break-even level of EBIT for Plan I as compared to that for an all-equity plan? (Do not round intermediate calculations.)

What is the break-even level of EBIT for Plan II as compared to that for an all-equity plan? (Do not round intermediate calculations.)

At what level of EBIT will EPS be identical for Plans I and II? (Do not round intermediate calculations.)

Cooke Co. is comparing two different capital structures. Plan I would result in 10,500 shares of stock and $296,000 in debt. Plan II would result in 12,500 shares of stock and $222,000 in debt. The interest rate on the debt is 9 percent.

Explanation / Answer

SOLUTION :

Plan I

Plan II

shares

10500

12500

Debt

296000

222000

1

EBIT

53400

53400

Less : interest

26640

19980

EBT

26760

33420

NO SHARES

10500

12500

EPS

                                       2.55

                                  2.67

2a

break-even level of EBIT

PLAN 1

ALL EQUITY

EBIT(EBT+INTEREST)

                             71,116.22

                        53,400.00

Less : interest

                             40,808.11

                                       -  

EBT (EPSXNO OF SHARE)

                             30,308.11

                        53,400.00

NO SHARES

                             10,500.00

                        18,500.00

EPS

                                       2.89

                                  2.89

2b

break-even level of EBIT

PLAN ii

ALL EQUITY

EBIT(EBT+INTEREST)

                             84,662.16

                        53,400.00

Less : interest

                             48,581.08

                                       -  

EBT (EPSXNO OF SHARE)

                             36,081.08

                        53,400.00

NO SHARES

                             12,500.00

                        18,500.00

EPS

                                       2.89

                                  2.89

3

level of EBIT will EPS be identical for Plans I and II

let a be the that EBIT level

(a -26640)/10500 = (a - 19980)/12500

125a - 3330000=105a - 2097900

a = 61605

4a

EPS

Plan I

Plan ii

EBIT

                             53,400.00

                        53,400.00

Less : interest

                             26,640.00

                        19,980.00

EBT

                             26,760.00

                        33,420.00

Less :TAX "35%

                               9,366.00

                        11,697.00

EAT

                             17,394.00

                        21,723.00

NO SHARES

                             10,500.00

                        12,500.00

EPS

                                       1.66

                                  1.74

4b

break-even level of EBIT for Plan I as compared to that for an all-equity plan

Plan I

All-equity plan

EBIT (EBT + INTEREST)

                             56,948.11

                        53,400.00

Less : interest

                             26,640.00

                                       -  

EBT (EAT/65%)

                             30,308.11

                        53,400.00

Less :TAX "35%

                             10,607.84

                        18,690.00

EAT (EPS X NO OF SHARE)

                             19,700.27

                        34,710.00

NO SHARES

                             10,500.00

                        18,500.00

EPS

                                       1.88

                                  1.88

4c

break-even level of EBIT for Plan II as compared to that for an all-equity plan

Plan ii

All-equity plan

EBIT (EBT + INTEREST)

                             56,061.08

                        53,400.00

Less : interest

                           19,980.00

                                       -  

EBT (EAT/65%)

                             36,081.08

                        53,400.00

Less :TAX "35%

                             12,628.38

                        18,690.00

EAT (EPS X NO OF SHARE)

                             23,452.70

                        34,710.00

NO SHARES

                             12,500.00

                        18,500.00

EPS

                                       1.88

                                  1.88

4d

level of EBIT will EPS be identical for Plans I and II

let a be the that EBIT level

(a -26640)*65%/10500 = (a - 19980)*65%/12500

125a - 3330000=105a - 2097900

a = 61605

Plan I

Plan II

shares

10500

12500

Debt

296000

222000

1

EBIT

53400

53400

Less : interest

26640

19980

EBT

26760

33420

NO SHARES

10500

12500

EPS

                                       2.55

                                  2.67

2a

break-even level of EBIT

PLAN 1

ALL EQUITY

EBIT(EBT+INTEREST)

                             71,116.22

                        53,400.00

Less : interest

                             40,808.11

                                       -  

EBT (EPSXNO OF SHARE)

                             30,308.11

                        53,400.00

NO SHARES

                             10,500.00

                        18,500.00

EPS

                                       2.89

                                  2.89

2b

break-even level of EBIT

PLAN ii

ALL EQUITY

EBIT(EBT+INTEREST)

                             84,662.16

                        53,400.00

Less : interest

                             48,581.08

                                       -  

EBT (EPSXNO OF SHARE)

                             36,081.08

                        53,400.00

NO SHARES

                             12,500.00

                        18,500.00

EPS

                                       2.89

                                  2.89

3

level of EBIT will EPS be identical for Plans I and II

let a be the that EBIT level

(a -26640)/10500 = (a - 19980)/12500

125a - 3330000=105a - 2097900

a = 61605

4a

EPS

Plan I

Plan ii

EBIT

                             53,400.00

                        53,400.00

Less : interest

                             26,640.00

                        19,980.00

EBT

                             26,760.00

                        33,420.00

Less :TAX "35%

                               9,366.00

                        11,697.00

EAT

                             17,394.00

                        21,723.00

NO SHARES

                             10,500.00

                        12,500.00

EPS

                                       1.66

                                  1.74

4b

break-even level of EBIT for Plan I as compared to that for an all-equity plan

Plan I

All-equity plan

EBIT (EBT + INTEREST)

                             56,948.11

                        53,400.00

Less : interest

                             26,640.00

                                       -  

EBT (EAT/65%)

                             30,308.11

                        53,400.00

Less :TAX "35%

                             10,607.84

                        18,690.00

EAT (EPS X NO OF SHARE)

                             19,700.27

                        34,710.00

NO SHARES

                             10,500.00

                        18,500.00

EPS

                                       1.88

                                  1.88

4c

break-even level of EBIT for Plan II as compared to that for an all-equity plan

Plan ii

All-equity plan

EBIT (EBT + INTEREST)

                             56,061.08

                        53,400.00

Less : interest

                           19,980.00

                                       -  

EBT (EAT/65%)

                             36,081.08

                        53,400.00

Less :TAX "35%

                             12,628.38

                        18,690.00

EAT (EPS X NO OF SHARE)

                             23,452.70

                        34,710.00

NO SHARES

                             12,500.00

                        18,500.00

EPS

                                       1.88

                                  1.88

4d

level of EBIT will EPS be identical for Plans I and II

let a be the that EBIT level

(a -26640)*65%/10500 = (a - 19980)*65%/12500

125a - 3330000=105a - 2097900

a = 61605