Libby Ch 13
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This document discusses chapter 13 of the textbook which covers statement of cash flows. It explains the classification of cash flows as operating, investing or financing activities and the differences between the direct and indirect methods for reporting operating cash flows. It also discusses how to prepare operating activities using the indirect method, disclose non-cash activities, and calculate relevant cash flow ratios including free cash flow, quality of income and capital acquisition. Multiple choice questions from the end of chapter are also listed.
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ChapterTool KitChapter 1212/9/12Corporate Valuation and Financial Planning12-2 Financial Planning at MicroDrive, Inc.The process used by MicroDrive to forecast the free cash flows from its operating plan is described in the sections below.Setting Up the Model to Forecast OperationsWe begin with MicroDrive's most recent financial statements and selected additional data.Figure 12-1 MicroDrive’s Most Recent Financial Statements (Millions, Except for Per Share Data)INCOME STATEMENTSBALANCE SHEETS20122013Assets20122013Net sales$ 4,760$ 5,000Cash$ 60$ 50COGS (excl. depr.)3,5603,800ST Investments40-Depreciation170200Accounts receivable380500Other operating expenses480500Inventories8201,000EBIT$ 550$ 500Total CA$ 1,300$ 1,550Interest expense100120Net PP&E1,7002,000Pre-tax earnings$ 450$ 380Total assets$ 3,000$ 3,550Taxes (40%)180152NI before pref. div.$ 270$ 228Liabilities and equityPreferred div.88Accounts payable$ 190$ 200Net income$ 262$ 220Accruals280300Notes payable130280Other DataTotal CL$ 600$ 780Common dividends$48$50Long-term bonds1,0001,200Addition to RE$214$170Total liabilities$ 1,600$ 1,980Tax rate40%40%Preferred stock100100Shares of common stock5050Common stock500500Earnings per share$5.24$4.40Retained earnings800970Dividends per share$0.96$1.00Total common equity$ 1,300$ 1,470Price per share$40.00$27.00Total liabs. & equity$ 3,000$ 3,550The figure below shows all the inputs required to project the financial statements for the scenario that has been selected with the Scenario Manager: Data, What-If Analysis, Scenario Manager. There are two scenarios. The first is named Status Quo because all operating ratios except the sales growth rate are assumed to remain unchanged. The initial sales growth rate was chosen by MicroDrive's managers based on the existing product lines. The growth rate declines over time until it eventually levels off at a sustainable rate. The other scenario is named Final because it is the set of inputs chosen by MicroDrive's management team.Section 1 shows the inputs required to estimate the items in an operating plan. For each of these inputs, Section 1 shows the industry averages, the actual values for the past two years for MicroDrive, and the forecasted values for the next five years. The managers assumed the inputs for future years (except the sales growth rate) would be equal to the inputs in the first projected year.MicroDrive's managers assume that sales will eventually level off at a sustaniable constant rate.Sections 2 and 3 show the data required to estimate the weighted average cost of capital. Section 4 shows the forecasted growth rate in dividends.Note: These inputs are linked throughout the model. If you want to change an input, do it here and not other places in the model.Figure 12-2MicroDrive's Forecast: Inputs for the Selected ScenarioStatus QuoIndustryMicroDriveMicroDriveInputsActualActualForecast1. Operating Ratios2013201220132014201520162017201.
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2 q13 conference call presentation
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Operating Expense PowerPoint Presentation Slides
This deck consists of total of twenty two slides. It has PPT slides highlighting important topics of Operating Expense PowerPoint Presentation Slides. This deck comprises of amazing visuals with thoroughly researched content. Each template is well crafted and designed by our PowerPoint experts. Our designers have included all the necessary PowerPoint layouts in this deck. From icons to graphs, this PPT deck has it all. The best part is that these templates are easily customizable. Just click the DOWNLOAD button shown below. Edit the colour, text, font size, add or delete the content as per the requirement. Download this deck now and engage your audience with this ready made presentation. http://bit.ly/2UC81PE
Chap. 7.pptx
Rate of return (ROR) analysis determines the internal rate of return (i*) of a project by setting the net present value equal to zero. Multiple i* values may exist if there are multiple sign changes in the cash flow. The modified internal rate of return (MIRR) and return on invested capital (ROIC) methods calculate the external rate of return (EROR) using different reinvestment rates. Calculating ROR for bonds involves setting the present value of coupon payments plus face value equal to the purchase price.
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FJ Strategic Solutions Inc. provides facility life cycle costing and reserve study services to help prioritize projects and address risks with limited capital budgets. The facility life cycle costing approach applies analytics to facility data to provide a risk assessment of components and prioritized repair/replacement activities. A funding plan is then created to ensure cash flows are adequate. This process fosters strategic decision making by providing scenarios to evaluate life cycle risks and their impacts.
Whbm13
The document discusses the statement of cash flows, which reports a company's cash inflows and outflows during an accounting period. It has three sections - operating, investing, and financing activities. The statement of cash flows helps investors understand a company's ability to generate cash flows, meet obligations, and need for external financing by reporting cash receipts, payments and transactions. It must be prepared using the direct or indirect method, with the direct method showing actual cash amounts for items like cash received from customers and cash paid to suppliers.
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The rate at which pi will be listed is practically unknown. But due to speculations surrounding it the predicted rate is tends to be from 30$ — 50$.
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