Determine how many dollars of new funds are needed


Carter Paint Company has plants in nine Midwestern states. Sales for last year were $100 million, and the balance sheet at year-end is similar in percentage of sales to that of previous years (and this will continue in the future). All assets (including fixed assets) and current liabilities will vary directly with sales.

BALANCE SHEET
(in $ millions)
Assets    Liabilities and Stockholders' Equity
Cash    $ 5    Accounts payable    $15
Accounts receivable    15    Accrued wages    6
Inventory    30    Accrued taxes    4
Current assets    50    Current liabilities    25
Fixed assets    40    Notes payable    30
Common stock    15
Retained earnings    20
Total assets    $90    Total liabilities and stockholders' equity    $90

Carter Paint has an after-tax profit margin of 5 percent and a dividend payout ratio of 30 percent. If sales grow by 10 percent next year, determine how many dollars of new funds are needed to finance the expansion. (Assume Carter Paint is already using assets at full capacity and that plant must be added.)

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Accounting Basics: Determine how many dollars of new funds are needed
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