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Conspicuous Consumption, Inc., a prominent consumer products firm, is debating w

ID: 2801380 • Letter: C

Question

Conspicuous Consumption, Inc., a prominent consumer products firm, is debating whether or not to convert its all-equity capital structure to one that is 20 percent debt. Currently there are 16,000 shares outstanding and the price per share is $83. EBIT is expected to remain at $86,400 per year forever. The interest rate on new debt is 6 percent, and there are no taxes.

a. Ms. Brown, a shareholder of the firm, owns 300 shares of stock. What is her cash flow under the current capital structure, assuming the firm has a dividend payout rate of 100 percent?

(Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.).Cash flow $

b. What will Ms. Brown’s cash flow be under the proposed capital structure of the firm? Assume that she keeps all 300 of her shares. (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) Cash flow $  

c. Assume that Ms. Brown unlevers her shares and re-creates the original capital structure. What is her cash flow now? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) Cash flow $

Explanation / Answer

a.        EBIT of the firm is $86400 per year

Initially it is an all equity firm so total number of shares is 16000 and since Debt is not there hence the net profit of the firm would be;

EBIT                                      $86400

Less Interest                                  0

Profit before Tax                    $86400

Less Tax (No Taxes)                   0

Profit after Tax                       $86400

So EPS = Profit after Tax/ Number of Shares Outstanding

Or, EPS = $86400/16000 = $5.4/- per share

Again the Dividend Payout Ratio = Dividend Price per Share/ Earnings Price per Share

Or, 1 = DPS/ 5.4

Or, DPS = 5.4

So total cash flow of Ms. Brown Would be = Number of Shares * DPS

Or, total cash flow of Ms. Brown would be = $5.4*300 = $1620

b.        Now if the company shifts to a new capital structure then we need to segregate the initial capital structure

Initial capital structure = Market Price Per share * Number of shares outstanding

Or, Initial capital structure = $83*16000 = $1328, 000

Share of Debt will be 20% (as mentioned) = $1328, 000*0.20 = $265,600

So, share of Equity will be 80% = 1328000*0.80 = $1062400

Number of shares will be = $1062400/ Market Price= $1062400/83 = 12800

Again, EBIT                                                 $86400

Less; Interest (265600*6%)                          $15936

Profit before Tax                                           $70464

Less Tax (No Taxes)                                        0

Profit after Tax                                             $70464

So EPS = Profit after Tax/ Number of Shares Outstanding

Or, EPS = $70464/12800 = $5.51/- per share

Again the Dividend Payout Ratio = Dividend Price per Share/ Earnings Price per Share

Or, 1 = DPS/ 5.51 (since payout ratio is 100%)

Or, DPS = 5.51

So total cash flow of Ms. Brown Would be = Number of Shares * DPS

Or, total cash flow of Ms. Brown would be = $5.51*300 = $1653

c.        Now if Ms. Brown unlevers her share and re-creates the original capital structure then total number of shares owned by her would be;

(300/16000*12800= 240 shares) (Applying the unitary method) (80% of share capital)

Again the DPS will remain the same at $5.51

So total cash flow of Ms. Brown Would be = Number of Shares * DPS

Or, total cash flow of Ms. Brown would be = $5.51*240 = $1322.40