Earnings per share for the recession


Problem:

Money, Inc., has no debt outstanding and a total market value of $148,000. Earnings before interest and taxes, EBIT, are projected to be $13,000 if economic conditions are normal. If there is strong expansion in the economy, then EBIT will be 30 percent higher. If there is a recession, then EBIT will be 59 percent lower. Money is considering a $59,000 debt issue with a 7 percent interest rate. The proceeds will be used to repurchase shares of stock. There are currently 2,000 shares outstanding. Money has a tax rate of 32 percent.

1) Earnings per share, EPS, for the recession, normal, and expansion scenarios before any debt is issued are $______, $______, and $_______, respectively (Round answers to 2 decimal places). When the company expands or enters a recession, EPS will change by_______% or _________%, respectively. (Input answers as a percent rounded to 2 decimal places, without the percent sign.)

2) Now assume that Money goes through with recapitalization. Earnings per share, EPS, for the recession, normal, and expansion scenarios are $_______, $______, and $________, respectively (Round answers to 2 decimal places). When the company expands or enters a recession, EPS will change by______% or _________%, respectively.

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Accounting Basics: Earnings per share for the recession
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