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

ID: 2792368 • 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.

Using the financial statements above, what is Rosnan's 2017 market value added (MVA)? Round your answer to the nearest dollar. Do not round intermediate calculations.
$

Using the financial statements given earlier, what is Rosnan's 2017 economic value added (EVA)? Round your answer to the nearest cent. Do not round intermediate calculations.
$

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 Cash and equivalents $100   $85   Accounts receivable 275   200   Inventories 375   250         Total current assets $750   $635   Net plant and equipment 2,000   1,490   Total assets $2,750   $2,125   Accounts payable $150   $85   Accruals 75   50   Notes payable 150   75         Total current liabilities $375   $210   Long-term debt 450   290   Common stock 1,225   1,225   Retained earnings 700   400   Total liabilities and equity $2,750   $2,125   Income Statements: 2017 2016 Sales $2,000   $1,500   Operating costs excluding depreciation 1,250   1,000   EBITDA $750   $500   Depreciation and amortization 100   75   EBIT $650   $425   Interest 62   45   EBT $588   $380   Taxes (40%) 235   152   Net income $353   $228   Dividends paid $53   $48   Addition to retained earnings $300   $180   Shares outstanding 190   190   Price $31.25   $28.75   WACC 8.00%     

Using the financial statements above, what is Rosnan's 2017 market value added (MVA)? Round your answer to the nearest dollar. Do not round intermediate calculations.
$

Using the financial statements given earlier, what is Rosnan's 2017 economic value added (EVA)? Round your answer to the nearest cent. Do not round intermediate calculations.
$

Explanation / Answer

Market value added = (Shares outstanding) ( stock price) - Total common equity

We know that

Assets = liabilities + owners equity

Equity = Total Assets - Total liabilities

Equity = $ 2750 - $ 2050

MVA = ( 190) ( $ 31.25) - $ 700

MVA = $ 5238

____________________________________________________________

Economic value added = EBIT ( 1 - tax rate) - ( Total net operating capital) (WACC)

Total net operating capital = Net operating working capital + Operating long term assets

Net operating working capital = Operating current assets - operating current liabilities

Net operating working capital = $ 750 - $ 375 ( $ 375)

Total net operating capital = $375 + $ 2000

Total net operating capital = $ 2375

EVA = $ 650 ( 1 - 0.40) - $ 2375 x 0.08

EVA = $200