Mecal Modern Company is a manufacturer of a popular range of items. The “industry” characteristics, on the average, are as shown below: - Average collection period...

      

Mecal Modern Company is a manufacturer of a popular range of items. The “industry” characteristics, on the average, are as shown below:
- Average collection period is 60 days and the inventory turnover is 5 times (on net sales)
- Credit sales are 50% of net sales
- Current ratio is 2:1. Of the current assets, 25% is cash.
- Debt is 30% of total assets
- Rate of return on total assets average 6.6667% and the average turnover on total assets is 2 times.
Mecal's current assets are shown as Sh.16,000,000 and the reported net profits (after tax) were
Sh.1,200,000. Retained profits were Sh.2,500,000 inclusive of current year.

Required:
Prepare a proforma balance sheet for Mecal Company showing as much detail as possible.
(Clearly state any assumptions made).

  

Answers


Kavungya
9.png
10.png
Kavungya answered the question on December 14, 2021 at 13:52


Next: United Steel has just been reorganized to produce industrial machinery. The company is in the process of establishing a financial policy and the following two...
Previous: Sunny Ltd is evaluating whether to replace an old printing machine with a new one. The following information relate to the two machines: Required: Using the net...

View More CPA Financial Management Questions and Answers | Return to Questions Index


Exams With Marking Schemes

Related Questions


  • United Steel has just been reorganized to produce industrial machinery. The company is in the process of establishing a financial policy and the following two...(Solved)

    United Steel has just been reorganized to produce industrial machinery. The company is in the process of establishing a financial policy and the following two alternative plans have been suggested.
    7.png
    (a)Calculate the expected Earnings Per Share (EPS) for each financial plan.
    (b) Which financial plan should be accepted? Why?
    (c) Calculate the level of EBIT where the EPS are equal for the two plans.

    Date posted: December 14, 2021.  Answers (1)

  • BCB Company is a manufacturer of bricks and concrete blocks. The company is considering replacing part of the current manual labour force by purchasing a...(Solved)

    BCB Company is a manufacturer of bricks and concrete blocks. The company is considering replacing part of the current manual labour force by purchasing a small tractor with a forklift for use in loading bricks and concrete blocks. The purchase price would be Sh.570,000. The tractor will have an economic life of 5 years but would
    require a Sh.20,000 overhaul at the end of 3 years. After 5 years the tractor could be sold for Sh.110,000.
    The company estimates it will cost Sh.250,000 per year to operate the tractor. It will, however, save Sh.130,000 annually on labour cost. Because of increase in handling efficiency, losses caused by breakages will be cut by Sh.220,000 per year. Sales will also go up by Sh.450,000. The new sales level is expected to be maintained throughout the tractor's life. Assume the company's gross margin ratio is 40%, corporate tax rate 30%, and cost of capital 16%. Also assume straight-line method of depreciation.

    Required:
    Determine the NPV of the project and state whether the tractor should be purchased.

    Date posted: December 14, 2021.  Answers (1)

  • Describe the characteristics of long term capital investment decisions.(Solved)

    Describe the characteristics of long term capital investment decisions.

    Date posted: December 14, 2021.  Answers (1)

  • Mr. Hesabu Kazi is considering giving up his paid employment and going into business on his own account. He is considering buying a quarry pit with...(Solved)

    Mr. Hesabu Kazi is considering giving up his paid employment and going into business on his own
    account. He is considering buying a quarry pit with a “life” of about 35 years. To purchase this
    business, he would have to pay £2,375,000 now. Mr. Kazi wishes to retire in 20 years‟ time.
    He predicts that the net cash operating receipts from this business will be £625,000 per annum
    for the first 15 years and £500,000 per annum for the last 5 years. He thinks that the business
    could be sold at the end of the 20 year period for £750,000. Additionally, he estimates that
    certain capital replacements and improvements would be necessary and this should amount to
    £50,000 per annum for the first 5 years; £75,000 per annum for the next 5 years, £100,000 per
    annum for the next 7 years and nothing for the last three years. This expenditure would be
    incurred at the start.
    Mr. Kazi has excluded any compensation to himself from the above data. If he should purchase
    the business, however, he would have to leave his present job in which he earns £250,000 a year.
    To finance the purchase of this business, he would have to realize his present savings which are
    invested to yield a return of 10 per cent before tax, and have a comparable risk factor.

    Required:
    (a) Advise Mr. Kazi as to whether or not it is advisable to purchase the business in the light
    of the information given.
    Ignore Income Tax.
    (b) Is there any additional information which you would have liked to have available to you
    before giving advise to Mr. Kazi?

    Date posted: December 14, 2021.  Answers (1)

  • XYZ Ltd is intending to raise capital to finance a new project. The current M.P.S is Sh.43 cum div of year 2001 declared but not...(Solved)

    XYZ Ltd is intending to raise capital to finance a new project. The current M.P.S is Sh.43 cum div of year 2001 declared but not yet paid. For the part 5 years, the company has paid the following stream of dividends.
    1.png
    The debentures are currently selling at Sh.95 ex-interest. The corporate tax rate is 30%.

    Required:
    (a) Distinguish between cum-div and ex-div M.P.S.
    (b) Compute the ex-div M.P.S
    (c) Compute the overall cost of capital. Use dividend growth model to determine the cost
    of equity.
    (d) The company wants to raise additional Sh.20 million as
    follows: 50% from retained earnings
    30% from issue of debentures at the current market value
    20% from issue of new ordinary shares with 10% floatation costs
    (i) Compute the number of ordinary shares to issue to raise the amount required.
    (ii) Compute the marginal cost of capital.

    Date posted: December 14, 2021.  Answers (1)

  • The most recent balance sheet for Supremo Ltd is presented here below: The company is about to embark on an advertising campaign which is expected to...(Solved)

    The most recent balance sheet for Supremo Ltd is presented here below:
    4.png
    The company is about to embark on an advertising campaign which is expected to raise sales
    from their present level of Sh.27.5 million to Sh.38.5 million by the end of next financial year.
    The firm is presently operating at full capacity and will have to increase its investment in both
    current and fixed assets to support the projected level of sales. It is estimated that both
    categories of assets will rise in direct proportion to the projected increase in sales.
    For the year just ended, the firm's net profits were 6% of the year's sales but are
    expected to rise to 7% of projected sales. To help support its anticipated growth in assets
    needs next year the firm has suspended plans to pay cash dividends to its shareholders. In years
    past, a dividend of Sh.6.60 per share has been paid annually.
    Supremo's trade creditors and accrued expenses are expected to vary directly with
    sales. In addition, notes payable will be used to supply the added funds to finance next years
    operations that are not forthcoming from other sources.
    Required:
    a) i)Estimate the amount of additional funds to be raised through notes payable.
    ii) What one fundamental assumption have you made in making your estimate?
    b) Prepare pro-forma balance sheet of Supremo Ltd. on 30 November 1996.
    c) i)Calculate and compare Supremo Ltd.'s current and debt ratios before and after
    growth in sales.
    ii) What was the effect of the expanded sales on these two dimensions of
    Supremo's financial condition?

    Date posted: December 14, 2021.  Answers (1)

  • The following information relates to Mafuta Safi Limited: Required: The length of the operating cash cycle(Solved)

    The following information relates to Mafuta Safi Limited:
    18.png
    Required:
    The length of the operating cash cycle

    Date posted: December 14, 2021.  Answers (1)

  • The Finance Manager of Mapato Limited has compiled the following information regarding the company's capital structure. Ordinary shares The company's equity shares are currently selling at Shs....(Solved)

    The Finance Manager of Mapato Limited has compiled the following information regarding the company's capital structure.
    Ordinary shares
    The company's equity shares are currently selling at Shs. 100 per share. Over the past five years, the company's dividend pay-outs which have been approximately 60% of the earnings per share were as follows:
    15.png
    Required:
    (i) The specific cost of each source of financing.
    (ii) The level of total financing at which a break even point will occur in the
    company's weighted marginal cost of capital.

    Date posted: December 14, 2021.  Answers (1)

  • Distinguish between the following terms: (i) Cum-dividend and ex-dividend. (ii) Cum-all and ex-all.(Solved)

    Distinguish between the following terms:
    (i) Cum-dividend and ex-dividend.
    (ii) Cum-all and ex-all.

    Date posted: December 14, 2021.  Answers (1)

  • Ushindi Limited presented the following financial statements on 30 June 2004. Required: (a) Compute the following ratios for Ushindi Limited:(Solved)

    Ushindi Limited presented the following financial statements on 30 June 2004.
    10.png
    Required:
    (a) Compute the following ratios for Ushindi Limited:
    (i) Return on capital employed
    (ii) Turnover of capital
    (iii) Operating expenses ratio.
    (iv) Accounts receivable turnover in days
    (v) Dividend yield.
    (vi) Price earnings ratio
    (vii) Market value to book value ratio
    (viii) Current ratio
    (b) Compare the company's liquidity performance with that of the industry.

    Date posted: December 14, 2021.  Answers (1)

  • The following is the summarized balance sheet of Kaka Kuona Ltd. as at 30 November 2003:(Solved)

    The following is the summarized balance sheet of Kaka Kuona Ltd. as at 30 November 2003:
    7.png
    Additional information:
    1. In the past, Kaha Kuona Ltd.'s earnings per share (EPS) averaged Sh.6 and the
    dividend payout rate was 50% or Sh.3 per share. For the year ended 30 November 2003,
    the EPS declined to Sh.2.50. Because it was felt that this decline was temporary, the annum
    dividend of Sh.3 per share was maintained for the financial year ended 30 November
    2003, as well as for the first six months of the financial year ending 30 November 2004.
    2. Recent projections, however, have caused management to revise downwards the
    expected EPS. For the financial year ending 30 November 2004, the forecast of EPS as
    been reduced to Sh.2 per share and for the financial year ending 30 November 2005,
    adjusted to Sh.2.20.
    3. Kaka Kuona Ltd.'s ordinary shares are currently selling in the market at Sh.15 per share.
    Management of Kaka Kuona Ltd. is considering whether or not to retain the cash dividend of
    Sh.3 per share for the next two financial years.

    Required:
    (a) Calculations to help determine whether it will be feasible to maintain dividends at Sh.3
    per share for the next two financial years.
    (b) Determine whether the company should replace the cash dividend with a bonus issue of
    one share for every four ordinary shares.
    (c) Explain the course of action that the management of Kaka Kuona Ltd. should take in
    the light of the declining projections in dividend payouts.

    Date posted: December 14, 2021.  Answers (1)

  • The finance manager of Bidii Industries Ltd., which manufactures edible oils, has identified the following three projects for potential investment:(Solved)

    The finance manager of Bidii Industries Ltd., which manufactures edible oils, has identified the following three projects for potential investment:
    4.png
    Required:
    (i) Evaluate each project using the net present value (NPV) method.
    (ii) Which of the three projects should Bidii Industries Ltd. accept?

    Date posted: December 14, 2021.  Answers (1)

  • Biashara Ltd. has the following capital structure: The finance manager of Biashara Ltd. has a proposal for a project requiring Sh.45 million. He has proposed the following...(Solved)

    Biashara Ltd. has the following capital structure:
    1.png
    The finance manager of Biashara Ltd. has a proposal for a project requiring Sh.45
    million. He has proposed the following method of raising the funds:
    - Utilize all the existing retained earnings
    - Issue ordinary shares at the current market price.
    - Issue 100,000 10% preference shares at the current market price of Sh.100 per
    share which is the same as the par value.
    - Issue 10% debentures at the current market price of Sh.1,000 per debenture.
    Additional information:
    1. Currently, Biashara Ltd. pays a dividend of Sh.5 per share which is expected to
    grow at the rate of 6% due to increased returns from the intended project.
    Biashara Ltd.'s price/earnings (P/E) ratio and earnings per share
    (EPS) are 5 and Sh.8 respectively.
    2. The ordinary shares would be issued at a floatation cost of 10% based in the
    market price.
    3. The debenture par value is Sh.1,000 per debenture.
    4. The corporate tax rate is 30%.

    Required:
    Biashara Ltd.'s weighted average cost of capital (WACC).

    Date posted: December 14, 2021.  Answers (1)

  • Examine the relative merits of leasing versus hire purchase as a means of acquiring capital assets.(Solved)

    Examine the relative merits of leasing versus hire purchase as a means of acquiring capital assets.

    Date posted: December 14, 2021.  Answers (1)

  • Malindi Leisure Industries is already highly geared by industry standards, but wishes to raise external capital to finance the development of a new beach resort. Outline...(Solved)

    Malindi Leisure Industries is already highly geared by industry standards, but wishes to raise external capital to finance the development of a new beach resort.
    Outline the arguments for and against a rights issue by Malindi Leisure Industries.

    Date posted: December 14, 2021.  Answers (1)

  • What is the impact of massive capital flight on the value of the domestic currency?(Solved)

    What is the impact of massive capital flight on the value of the domestic currency?

    Date posted: December 14, 2021.  Answers (1)

  • Why have African economies been characterized by much capital flight in the past?(Solved)

    Why have African economies been characterized by much capital flight in the past?

    Date posted: December 14, 2021.  Answers (1)

  • Clean Wash Ltd. manufactures and markets automatic washing machines. Among the hundreds of components which it purchases each year from external suppliers for assembling into...(Solved)

    Clean Wash Ltd. manufactures and markets automatic washing machines. Among the hundreds of components which it purchases each year from external suppliers for assembling into the finished articles are drive belts, of which it uses 400,000 units per annum. It is considering converting its purchasing, delivery and stock control of this item to a Just-In-Time (JIT) system.
    This will raise the number of orders placed but lower the administrative and other costs of placing and receiving orders. If successful, this will provide the model for switching most of its inwards supplies into this system.
    Details of current and proposed ordering and carrying costs are given below:
    7.png
    To implement new arrangements will require a one-off reorganization costs estimated at Sh.140,000 which will be treated as revenue item for tax purposes. The rate of corporation tax is 32.5% and Clean Wash Ltd. can obtain finance at an effective cost of 18%. The life span of the new system is 8 years.

    Required
    (a) (i)The economic order quantity with current and proposed arrangements.
    (ii) New Present Value (NPV) of the new arrangement. Is the new arrangement worthwhile?
    (b) Briefly explain the nature and objectives of JIT purchasing arrangements concluded between components users and suppliers.

    Date posted: December 14, 2021.  Answers (1)

  • In a company, an agency problem may exist between management and shareholders on one hand and the debt holders (creditors and lenders) on the other...(Solved)

    In a company, an agency problem may exist between management and shareholders on one hand and the debt holders (creditors and lenders) on the other because management and shareholders, who own and control the company have the incentive to enter into transactions that may transfer wealth from debt holders to shareholders. Hence the need for agreements by debt holders in lending contracts.

    Required:
    (a) State and explain any four actions or transactions by management and shareholders that could be harmful to the interests of debt holders (sources of conflict).
    (b) Write short notes on any four restrictive covenants that debt holders may use to protect their wealth from management and shareholder raids.

    Date posted: December 14, 2021.  Answers (1)

  • Enumerate four advantages of convertible bonds from the point of view of the borrower.(Solved)

    Enumerate four advantages of convertible bonds from the point of view of the borrower.

    Date posted: December 14, 2021.  Answers (1)