CMA Study Group

  • 1.  Part 3

    Posted 10-18-2010 06:34 AM

    Hello I need explanation for these Q:

    32. Morton Starley Investment Banking is working with the management of Kell Inc. in order
    to take the company public in an initial public offering. Selected information for the year
    just ended for Kell is as follows.
    Long-term debt (8% interest rate) $10,000,000
    Common equity: Par value ($1 per share) 3,000,000
    Additional paid-in-capital 24,000,000
    Retained earnings 6,000,000
    Total assets 55,000,000
    Net income 3,750,000
    Dividend (annual) 1,500,000
    If public companies in Kell’s industry are trading at a market to book ratio of 1.5, what is
    the estimated value per share of Kell?
    a. $13.50.
    b. $16.50.
    c. $21.50.
    d. $27.50.

    37. The capital structure of four corporations is as follows.
    Corporation
    Sterling Cooper Warwick Pane
    Short-term debt 10% 10% 15% 10%
    Long-term debt 40% 35% 30% 30%
    Preferred stock 30% 30% 30% 30%
    Common equity 20% 25% 25% 30%
    Which corporation is the most highly leveraged?
    a. Sterling.
    b. Cooper.
    c. Warwick.
    d. Pane.

    57. Burke Industries has a revolving credit arrangement with its bank which specifies that
    Burke can borrow up to $5 million at an annual interest rate of 9% payable monthly. In
    addition, Burke must pay a commitment fee of 0.25% per month on the unused portion of
    the line, payable monthly. Burke expects to have a $2 million cash balance and no
    borrowings against this line of credit on April 1, net cash inflows of $2 million in April,
    net outflows of $7 million in May, and net inflows of $4 million in June. If all cashflows
    occur at the end of the month, approximately how much will Burke pay to the bank
    during the second quarter related to this revolving credit arrangement?
    a. $47,700.
    b. $52,600.
    c. $60,200.
    d. $62,500.

    62. Harson Products currently has a conservative credit policy and is in the process of
    reviewing three other credit policies. The current credit policy (Policy A) results in sales
    of $12 million per year. Policies B and C involve higher sales, accounts receivable and
    inventory balances, as well as higher bad debt and collection costs. Policy D grants
    longer payment terms than Policy C, but charges customers interest if they take
    advantage of the lengthy payment terms. The policies are outlined below.
                                                                   P o l i c y (000)
                                                           A             B           C           D
    Sales                                         $12,000 $13,000 $14,000 $14,000
    Average accounts receivable        1,500    2,000    3,500     5,000
    Average inventory                        2,000    2,300    2,500     2,500
    Interest income                                   0           0           0        500
    Bad debt expense                           100       125       300        400
    Collection cost                                 100       125       250        350

    If the direct cost of products is 80% of sales and the cost of short-term funds is 10%,
    what is the optimal policy for Harson?
    a. Policy A.
    b. Policy B.
    c. Policy C.
    d. Policy D.



  • 2.  Re: Part 3

    Posted 10-21-2010 03:48 PM

    32. Answer is B = 16.50

    Book Value of Shares = Equity + RE + Addl. Capital

             = 3M+6M+24M = 33,000,000/3,000,000 shares = 11

    Market Value = 11*1.5 = 16.50

    37. Highly leveraged Firm is the one which is using more long term Debt. ( I m not sure about the answer )

    57. Answer is B = 52,600

    April = 2+2 = 4  ( Commitment Fee of .25% on 5 M ) = 12,500

    May = 4+(7) = (3) ( Interest 3,012,500*.09/12 = 22,600+ Comm. Fees of .25% on 2M ) = 27,600

    June = (3)+4 = 1  ( Commitment Fees of .25% on 5 M ) = 12,500

    Net Total = 52,600

    62. Answer is A = Policy A

                                                                              A                            B                                 C                              D

    Gross Profit ( @20%)                                     2,400                      2,600                         2,800                        2,800 

    Exps - Bad Debt+CC                                        200                         250                             550                           750

    Interest Income                                                                                                                                                + 500

    Net Margin                                                 2,200                       2,350                          2,250                         2,550

    Oppertunity Cost of AR at Cost+Stock          360                          414                            450                             450

    Net Profit                                                   1,840                      1,936                           1,800                         2,100

    % of Return ( profit/sales)                          15.3%                     14,9%                           12.86%                    15%

     



  • 3.  Re: Part 3

    Posted 10-21-2010 08:30 PM

    62. A small Correction to the solution

     

                                                                        A                                B                              C                               D

    Net Margin                                                2,200                        2,350                        2,250                       2,550

    Oppertunity Cost of AR ( @ 80% )at .1       120                             160                          280                          400

    Oppertunity Cost of Inventory at.1             200                             230                         250                           250

    Net Profit                                                  1,880                         1,960                         1,720                       1,900

    % 0f Return                                                15.67%                       15.07%                    12.29%                   13.57%