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Jon of the common stock mended list: Emerald stions of both companie sing a dividend do Exhibits 1 and 2. are value estimate for Emerald

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Jon of the common stock mended list: Emerald stions of both companie sing a dividend do Exhibits 1 and 2. are value estimate for Emerald usine a financial statements, contained in Exhib The di informato molto Questions 18-23 Nuwe Leigh is prguing a presentation thar analyzes the valuation under consideration as addition to his firms recomme Hol Corporation. Leigh has prepared preliminary value using a FCFE made and is also preparing a value estimate cun model Holt) 2007 and 2008 financials prepared in accordance with US GAAP Relance Sheets (USS Millions) As of 31 December 2008 EXHIBITI Hol Corporation Consolidated Balance Sheets (USS Milli Carral $ 372 770 846 1.988 Cash and cash equivalents Accounts receivable 4.275 1,176 3.752 906 3,099 $5,087 Inventories Tocal current sets Growfundets Les Accumulated depreciation Total assets Liabilities and shareholders' equity Current liabilities Accounts payable Accrued taxes and expenses $ 476 149 $443 114 Notes payable Tocal current liabilities Long-term debe Common stock Retained earning Total liabilities and shareholders' equity 465 1,090 1.575 525 1.897 1.515 525 1.605 $4,652 $5,087 EXHIBIT 2 Holt Corporation Consolidated Income Statement for the Year Ended 31 December 2008 (USS Millions) Toal revenues $3,323 Cost of goods sold 858 1.178 1,287 Selling, general, and administrative expenses Earnings before interest, antes depreciation, and amortization (EBITDA) Depreciation expense Operating income Interest aspec Pretax income Income tax fat32 percent) Net income Leigh presents his vale Alice Smith Smith his valuations of the common stock of Emerald and Holt to his supervisor, Smith has the following questions and comments: be Emerald's long-term expected dividend payout rate is 20 percent and its on equity is 10 percent over the long term." you use a FCFE model to value Holt's common stock? Can you use a DDM 1. "7 estimate thar return on equiry is 2. "Why did you use a E instead? "How did Hole you use a FCFF model Holt's FCFE for 2008 compare with its FCFF for the same year? I recommend ECFF model to value Holt's common stock instead of using a FCFE model Holt has had a history of leverage changes in the past." Mehe last three years, about 5 percent of Holt's growth in FCFE has come from decreases 4. "In the last in inventory." Leigh responds to each of Smith's points as follows: "I will use your estimates and calculate Emerald's long-term, sustainable dividend growth rate." "There are two reasons why I used the FCFE model to value Holt's common stock instead of using a DDM. The first reason is that Holt's dividends have differed significantly from its capacity to pay dividends. The second reason is that Holt is a takeover target and once the company is taken over, the new owners will have discretion over the uses of free cash flow." 3. "I will calculate Holt's FCFF for 2008 and estimate the value of Holt's common stock using a FCFF model." 4. "Holt is a growing company. In forecasting either Holt's FCFE or FCFF growth rates, I will not consider decreases in inventory to be a long-term source of growth." 18. Which of the following long-term FCFE growth rates is most consistent with the facts and stated policies of Emerald? A. 5 percent or lower. B. 2 percent or higher. C. 8 percent or higher. 19. Do the reasons provided by Leigh support his use of the FCFE model to value Holt's common stock instead of using a DDM? A. Yes. B. No, because Holt's dividend situation argues in favor of using the DDM. C. No, because FCFE is not appropriate for investors taking a control perspective. 20. Holt's FCFF (in millions) for 2008 is closest to: A. $308. B. $370. C. $422. 21. Holt's FCFE (in millions) for 2008 is closest to: A. $175. B. $250. C. $364. particularly for a growing . 23. Smith's recommendation to use a FCFF model to value Holt is: A. logical, given the prospect of Holt changing capital structure. B. not logical because a FCFF model is used only to value the total firm. C. not logical because FCFE represents a more direct approach to free cash flow valuation. Jon of the common stock mended list: Emerald stions of both companie sing a dividend do Exhibits 1 and 2. are value estimate for Emerald usine a financial statements, contained in Exhib The di informato molto Questions 18-23 Nuwe Leigh is prguing a presentation thar analyzes the valuation under consideration as addition to his firms recomme Hol Corporation. Leigh has prepared preliminary value using a FCFE made and is also preparing a value estimate cun model Holt) 2007 and 2008 financials prepared in accordance with US GAAP Relance Sheets (USS Millions) As of 31 December 2008 EXHIBITI Hol Corporation Consolidated Balance Sheets (USS Milli Carral $ 372 770 846 1.988 Cash and cash equivalents Accounts receivable 4.275 1,176 3.752 906 3,099 $5,087 Inventories Tocal current sets Growfundets Les Accumulated depreciation Total assets Liabilities and shareholders' equity Current liabilities Accounts payable Accrued taxes and expenses $ 476 149 $443 114 Notes payable Tocal current liabilities Long-term debe Common stock Retained earning Total liabilities and shareholders' equity 465 1,090 1.575 525 1.897 1.515 525 1.605 $4,652 $5,087 EXHIBIT 2 Holt Corporation Consolidated Income Statement for the Year Ended 31 December 2008 (USS Millions) Toal revenues $3,323 Cost of goods sold 858 1.178 1,287 Selling, general, and administrative expenses Earnings before interest, antes depreciation, and amortization (EBITDA) Depreciation expense Operating income Interest aspec Pretax income Income tax fat32 percent) Net income Leigh presents his vale Alice Smith Smith his valuations of the common stock of Emerald and Holt to his supervisor, Smith has the following questions and comments: be Emerald's long-term expected dividend payout rate is 20 percent and its on equity is 10 percent over the long term." you use a FCFE model to value Holt's common stock? Can you use a DDM 1. "7 estimate thar return on equiry is 2. "Why did you use a E instead? "How did Hole you use a FCFF model Holt's FCFE for 2008 compare with its FCFF for the same year? I recommend ECFF model to value Holt's common stock instead of using a FCFE model Holt has had a history of leverage changes in the past." Mehe last three years, about 5 percent of Holt's growth in FCFE has come from decreases 4. "In the last in inventory." Leigh responds to each of Smith's points as follows: "I will use your estimates and calculate Emerald's long-term, sustainable dividend growth rate." "There are two reasons why I used the FCFE model to value Holt's common stock instead of using a DDM. The first reason is that Holt's dividends have differed significantly from its capacity to pay dividends. The second reason is that Holt is a takeover target and once the company is taken over, the new owners will have discretion over the uses of free cash flow." 3. "I will calculate Holt's FCFF for 2008 and estimate the value of Holt's common stock using a FCFF model." 4. "Holt is a growing company. In forecasting either Holt's FCFE or FCFF growth rates, I will not consider decreases in inventory to be a long-term source of growth." 18. Which of the following long-term FCFE growth rates is most consistent with the facts and stated policies of Emerald? A. 5 percent or lower. B. 2 percent or higher. C. 8 percent or higher. 19. Do the reasons provided by Leigh support his use of the FCFE model to value Holt's common stock instead of using a DDM? A. Yes. B. No, because Holt's dividend situation argues in favor of using the DDM. C. No, because FCFE is not appropriate for investors taking a control perspective. 20. Holt's FCFF (in millions) for 2008 is closest to: A. $308. B. $370. C. $422. 21. Holt's FCFE (in millions) for 2008 is closest to: A. $175. B. $250. C. $364. particularly for a growing . 23. Smith's recommendation to use a FCFF model to value Holt is: A. logical, given the prospect of Holt changing capital structure. B. not logical because a FCFF model is used only to value the total firm. C. not logical because FCFE represents a more direct approach to free cash flow valuation

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