CFA Level 1: Dividend Payout Ratio and Equity Increase

Dividend Payout Ratio and Equity Increase

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Question

A firm pays out half its earnings as dividends. If its net income is $50, then

I. Its assets increase by $25 -

II. Its equity increases by $25 -

III. Its equity increases by $50

IV. The book value of the firm increases by $50

Answers

Explanations

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A. B. C. D.

Explanation

Since half of $50 is paid out as dividends and the other half retained, the book value and equity increase by $25 and so do assets. Remember the basic equation,

Assets = Liabilities + Equity.