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6. Lothbrok Industries is evaluating the following three independent short-term financing arrangements. What is the effective annual cost (%) for each financing alternative? (a) A

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6. Lothbrok Industries is evaluating the following three independent short-term financing arrangements. What is the effective annual cost (%) for each financing alternative? (a) A 30 day loan secured against receivables from First Financial Co. with the following terms: (4 marks) Receivables value based on the 2019 balance sheet. The financing company will lend up to 57.1% of the receivables value 0.25% processing fee (every 30 days) based on the total receivables value Loan rate is 5% annually You may use the formulas or use a financial calculator. Show all your calculator keystrokes Total loon value Interest cost for 30 days Total borrowing cost- Effective annual cost (%) = (b) A 90 day inventory loan from Commercial Bank of Ontario with the following terms: (3 marks) Inventory value based on the 2020 balance sheet Loan will be 10% of collateral value Prime rate is 3% annually Field warehouse loan fee of $180 per day Loan rate is 2% over prime Total loan value Interest cost for 90 days = Total borrowing cost- Effective annual cost (%) - Lothbrok Industries Ltd. Income Statement (Millions CDN) Revenue Cost Of Goods Sold Gross Profit Selling General & Admin Exp. Depreciation & Amortization Operating Income Interest Expense Earnings Before Tax Income Tax Expense Net Income 2020 270 154 116 74 11 32 00000 ON Per Share Items EPS Common Shares Outstanding (millions) Dividends per Share Payout Ratio % $0.40 44.1 $0.15 36.9% 2019 2020 Lothbrok Industries Ltd. Balance Sheet, (millions CDN) ASSETS Cash And Equivalents Accounts Receivable Inventory Prepaid Exp Total Current Assets Gross Property, Plant & Equipment Accumulated Depreciation Net Property, Plant & Equipment Other Non-operating Assets Total Assets 21 115 3 140 230 (88.3) 142 50 332 21 120 4 145 244 (86) 158 52 355 26 LIABILITIES Accounts Payable Accrued Exp. Short-term Borrowings Other Current Liabilities Total Current Liabilities Long-Term Debt Other Non-Current Liabilities Total Liabilities 25 8 27 10 71 76 18 165 37 14 76 70 29 176 Total Equity Total Liabilities And Equity 167 332 179 355

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