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ratio in 10 years to find out. MINICASE Stock Valuation at Ragan, Inc. Ragan, Inc., was founded nine years ago by brother and sis. ter

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ratio in 10 years to find out. MINICASE Stock Valuation at Ragan, Inc. Ragan, Inc., was founded nine years ago by brother and sis. ter Carrington and Genevieve Ragan. The company manufac- they have gathered the information about their main competi- tors in the table below. tures and installs commercial heating, ventilation, and cooling (HVAC) units. Ragan, Inc., has experienced rapid growth Expert HVAC Corporation's negative carnings per share because of a proprietary technology that increases the energy were the result of an accounting write-off last year. Without the write-off, earnings per share for the company would have efficiency of its units. The company is equally owned by Car- rington and Genevieve. The original partnership agreement been $1.10. The ROE for Expert HVAC is based on net income excluding the write-off. between the siblings gave each 50,000 shares of stock. In the Last year, Ragan, Inc., had an EPS of $3.15 and paid a div- event either wished to sell stock, the shares first had to be of idend to Carrington and Genevieve of $45.000 each. The com- fered to the other at a discounted price. pany also had a return on equity of 17 percent. The siblings Although neither sibling wants to sell, they have decided believe that 14 percent is an appropriate required return for they should value their holdings in the company. To get started. the company Ragan, Inc., Competitors EPS DPS Stock Price ROE R $.16 23 Arctic Cooling, Inc. National Heating & Cooling Expert HVAC Corp. Industry Average $1.30 1.95 -37 $.96 $25.34 29.85 22.13 $25.77 8.50% 10.50 9.78 9.59% 10.00% 13.00 12.00 11.67% 14 $.18 QUESTIONS 1. Assuming the company continues its current growth rate. what is the value per share of the company's stock? 2. To verify their calculations, Carrington and Genevieve have hired Josh Schlessman as a consultant. Josh was pre- viously an equity analyst and covered the HVAC industry Josh has examined the company's financial statements, as well as examining its competitors' financials. Although Ragan, Inc., currently has a technological advantage, his research indicates that other companies are investigating methods to improve efficiency. Given this, Josh believes that the company's technological advantage will last only for the next five years. After that period, the company's growth will likely slow to the industry growth average. Additionally, Josh believes that the required return used by the company is too high. He believes the industry average required return is more appropriate. Under this growth rate assumption, what is your estimate of the stock price? 3. What is the industry average price-earnings ratio? What is the price-earnings ratio for Ragan, Inc.? Is this the relationship you would expect between the two ratios? Why? ratio in 10 years to find out. MINICASE Stock Valuation at Ragan, Inc. Ragan, Inc., was founded nine years ago by brother and sis. ter Carrington and Genevieve Ragan. The company manufac- they have gathered the information about their main competi- tors in the table below. tures and installs commercial heating, ventilation, and cooling (HVAC) units. Ragan, Inc., has experienced rapid growth Expert HVAC Corporation's negative carnings per share because of a proprietary technology that increases the energy were the result of an accounting write-off last year. Without the write-off, earnings per share for the company would have efficiency of its units. The company is equally owned by Car- rington and Genevieve. The original partnership agreement been $1.10. The ROE for Expert HVAC is based on net income excluding the write-off. between the siblings gave each 50,000 shares of stock. In the Last year, Ragan, Inc., had an EPS of $3.15 and paid a div- event either wished to sell stock, the shares first had to be of idend to Carrington and Genevieve of $45.000 each. The com- fered to the other at a discounted price. pany also had a return on equity of 17 percent. The siblings Although neither sibling wants to sell, they have decided believe that 14 percent is an appropriate required return for they should value their holdings in the company. To get started. the company Ragan, Inc., Competitors EPS DPS Stock Price ROE R $.16 23 Arctic Cooling, Inc. National Heating & Cooling Expert HVAC Corp. Industry Average $1.30 1.95 -37 $.96 $25.34 29.85 22.13 $25.77 8.50% 10.50 9.78 9.59% 10.00% 13.00 12.00 11.67% 14 $.18 QUESTIONS 1. Assuming the company continues its current growth rate. what is the value per share of the company's stock? 2. To verify their calculations, Carrington and Genevieve have hired Josh Schlessman as a consultant. Josh was pre- viously an equity analyst and covered the HVAC industry Josh has examined the company's financial statements, as well as examining its competitors' financials. Although Ragan, Inc., currently has a technological advantage, his research indicates that other companies are investigating methods to improve efficiency. Given this, Josh believes that the company's technological advantage will last only for the next five years. After that period, the company's growth will likely slow to the industry growth average. Additionally, Josh believes that the required return used by the company is too high. He believes the industry average required return is more appropriate. Under this growth rate assumption, what is your estimate of the stock price? 3. What is the industry average price-earnings ratio? What is the price-earnings ratio for Ragan, Inc.? Is this the relationship you would expect between the two ratios? Why

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