Driver Corporation: Dividend Calculation | CFA Level 1 Exam Prep

Dividend Calculation

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Question

Driver Corporation faces an IOS schedule calling for a capital budget of $60 million. Its optimal capital structure is 60 percent equity and 40 percent debt. Its earnings before interest and taxes (EBIT) were $98 million for the year. The firm has $200 million in assets, pays an average of 10 percent on all its debt, and faces a marginal tax rate of 35 percent. If the firm maintains a residual dividend policy and will keep its optimal capital structure intact, what will be the amount of the dividends it pays out after financing its capital budget?

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A. B. C. D. E.

C

Calculate interest cost:

Total assets = $200M; 40% debt x $200M = $80 million in debt.

Interest cost = $80M x 0.10 = $8.0 million.

Calculate net income (in millions):

EBIT$98.0 -

less: Interest- 8.0

EBT$90.0 -

less: Taxes (35%) 31.5

Net income$58.5 -

Calculate portion of projects financed with retained earnings:

IOS contains $60 million in positive NPV projects.

Retained earnings portion:$60M x 0.60 = $36.0 million

Debt portion:$60M x 0.40 = $24.0 million

Calculate residual available for dividends:

$58.5M - $36.0M = $22.5 million in dividends.