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Quantitative Problem: Rosnan Industries\' 2017 and 2016 balance sheets and incom

ID: 2779625 • Letter: Q

Question

Quantitative Problem: Rosnan Industries' 2017 and 2016 balance sheets and income statements are shown below. All of the balance of Cash and Equivalents is an operating asset. Balance Sheets: 2017 2016 $85 200 250 $635 1,490 $2,125 Cash and equivalents Accounts receivable Inventories $100 275 375 $750 2,000 $2,750 Total current assets Net plant and equipment Total assets $150 75 150 $375 450 1,225 700 $2,750 $85 50 75 $210 290 1,225 400 $2,125 Accounts payable Accruals Notes payable Total current liabilities Long-term debt Common stock Retained earnings Total liabilities and equity

Explanation / Answer

For 2017

Market Value of the shares = Shares outsanding * Market price of the share

Market Value of shares = 150 * 27.78$

= 4,167 $

MVA = Market Value of Shares - Capital Invested

= 4167 - 1225

= 2,942 $

Calculation of EVA

EVA = Net Operating Profit after Taxes - (Capital * Weighted average Cost of Capital)

NOPAT = EBIT * (1 - tax rate)

= 650 * (1 - 0.4)

= 390

Capital = Long term debt + Common Stock + Retained Earnings

= 450 + 1225 + 700

= 2,375

WACC = Given

EVA = Net Operating Profit after Taxes - (Capital * Weighted average Cost of Capital)

= 390 - (2375 * 9%)

= 390 - 213.75

= 176.25 $