CFA Level 1 Financial Leverage Ratio Write-Down Effects

Effects of Write-Down on Financial Leverage Ratio

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Question

A firm currently has a financial leverage ratio of

2. After a thorough review, the firm's management has concluded that they have to write-down assets worth 200,000. This will cause the firm's financial leverage to ________.

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A. B. C. D.

C

The write-down of assets effectively decreases assets and equity by the same amount, once tax effects are correctly figured. Since A > E, a decrease in both quantities by the same amount increases the financial leverage (A/E) ratio.