Unser elke pLE CHOICE PROBLEM. Write the : ut! ren 4, Green Tea Corp. reported the followin : $2,500, Operating Expenses of Se avete Lee expense are salaries and wages of Php1,450, depreciati speraing fand rentals of Php275. The interest expense incurred ero a much is the EBITDA for the period? red is Php200. How Php16,750 Php16,250 Php16,550 Php14,025 ao oe 2. Comerstone Inc. reported revenue for the period amour iting Php75,200 and EBITDA Margin of 60%. How ine eas expenses excluding depreciation? a. Php75,200 b. Php45,120 2) Php30,080 ‘g. Zero 4. Singapore Ltd, has reported Php125,000 revenue where nei EBITDA Margin is 45%. Ifthe taxes are 30% of the EBITDA, how much is the Net Cash Flows if the capital expenditure was purchased at Php1,500? Php37,875 Php39,375 Php56,250 Php46,625 aoc 4, Malaysia Inc. purchased a capital expenditure amounting to Php1,500 and reported revenue of Php126,000 and operating expenses is Php50,000. The company incurred PhpS00 for interest. If the depreciation is Php8,000, how much is the Net Cash Flows? Tax Rate is 30% a. Php75,000 b. Php57,650 c. Php52,150 @.) Php56,150 ReneS EEE)PNT aca en esl .d the following informatio! 5. Pawikan Corp. reporte Year] Net Cash Plows. 1 Php250 2 Php300 3 Php350_ How much is the net present value of the Net Cash Flows, using discount rate of 10%? ‘a. Php300.12 b. Php900.85 ((¢.) Php738.17 “a. Phpt,000 6. Dracaris Inc. purchased an investment and expected to earn: Year | Net Cash Flows | Php250 2 | Php300 3 | Php450 Tv__[ Pnps00 ‘Assuming a 10% discount factor, how much is the net present value based on the foregoing question, considering an additional investment is Php1,0007 ‘a, Php489 b. Php580 c. Php1,000 d. Php1,489 7. Lumus Corp. incurred business meetings expenses for the year amounting to Php65,200.00. The company assumes 5% inflation to all its expenses for the following year. The business meeting expenses for the following year is__ a, Php65,200 (b) Php68,460 ©. Php70,000 d. Php72,400 8. Skywalker Inc. incurred office supplies expenses amounting to Php 22,680 and Php21,000 for the years 20x2 and 20x1, respectively. There is no change in the volume or quantity of the office supplies except prices. The inflation of office supplies is.750 units at Php125.00 per un it, where depreciation is Phpr acy. helt operating roft margins 40% or "Purposes of valuation, they would like t0 Get quickly determine their fy DA tured market projecting to i soa the following year is The units they are b. 800 ©.) 840 d. 880 40, Refer to Certified Inc. The company is ex; Tey will not increase ther pices to maintain eh cerused sane The projected sales to be earned the following year is Bee a. Php110,000 .) Php 105,000 c. Php100,000 d. Php93,750 {1.Refer to Certified Inc. Based on the information provided, the projected EBITDA for the succeeding year is a. Php45,250 b. Php43,250 cc. Php41,260 d. Php38,750 present value of its future cash flows 12. Basketball Corp. reported int is Php500 for it to amounting to Php1,450. The company's investme operates. The net present value of the company is a. Phpt,450 b.) Php950 %& Php500 d. ZeroWane Ree esa 13. Republika Inc. reported the following prospective information: Yeart_[_Year2 [Years | Revenues 750,000 | 1,200,000 |“7.600,G05 Cost of Goods Soid | 400,000 | 650,000 | 900.009 Operating Expenses | 150,000 200,000 300,000 Income tax rate is at 30%. Capital investment of Php150,009 i, expected to be spent every year while working capital investment ig Php40,000. Depreciation of property is at Php200,000 yearly, 149, uch is the projected net cash flows for Year 2? e. Php245,000 (@.) Php255,000 ‘be Php350,000 c. Php445,000 14. Refer to Republika Inc. How much is the projected net income for Year 37 Php280,000 Php290,000 Php400,000 Php700,000 aoge 15, Refer to Republika Inc. How much is the EBITDA in Year 12 a. Php140,000 b. Php1s0,000 ¢. Php340,000 4.) Php400,000 16. Gising Company is preparing the following financial information for Presentation to prospective investors, Year? Year2 Year 3 Revenues 7,000,000 | "7,500,000 [2,000,000 Cost of Goods Sold | 500,000 |" _700,000 | 1,100,000 Operating Expenses [300,000 | 500,000 | 700,000 Corporate income tax rate is 30%. Gising Company is looking at a 5% Constant growth on net cash flows after the three-year historical forecast they prepared, Weighted average cost of capital of Gising Company is 8%, The operating expenses include annual depreciation ‘of Php250,000. Gising Company has long-term debt amounting to Php1,000,000. Gising Company projected that it will need additional PhP50,000 every year to support increasing working capitalgé Sa aeT2 Ss requirements and PhP120,009 the net cash flow of Gising Co a, Php390,000 b. Php290,000 () Php220,000 Php140,000 for capital erpany al vestnents, How much s 47.Refer to Gising Co. How much is the te the three-year forecast period? a. Phpt0,880,000 b. Phpt2,468,667 . Php13,090,000 . Php10,880,000 minal value recognized after 48, Refer to Gising Company. Wh: a Ppt 1140480 ly. What is the net cash flow to the firm? b. Php12,103,272 cc. Php12,808,412 d. Php13,974,000 19. Refer to Gising Company. What is the net cash flow to equity? a. Php10,140,489 b. Php11,103,272 cc. Pho11,140,489 d. Php12,103,272 20. Magsaysay Company reported the following revenues in the last § years. Yeart | vear2 | Years [ Year4 [Years 7,000,000 | 2,500,000 | 2,320,000 | 2,700,000 | 3,100,000 } Whatis the compounded annual growth rate of the revenues reported by Magsaysay Company? a 55.0% b. 14.8% 11.6% 9.2%LOGIES NZ eon esa eaee METHODO! 21. The income statement of Orange Company showed the folowing figures: Php750,000 Revenues 250,000 Cost of Goods Sold 500,000 Gross Margin 300,000 Operating Expenses $300,000 Operating Income owns an equipment with original acquisition cost Orage Conga ce en ern eens a include interest expense of P15,000. Prevailing income tax rate is at 25%. How much is the EBITDA of Orange Company? a.) Php415,000 'b. Php400,000 cc. Php340,000 d. Php325,000 22, BTZ Company is projecting its income statement for the next 3 years using the prior year information as baseline: + Revenue in prior year is at P1,500,000 Revenues are projected to grow by 5% year-on-year in line with inflation. ‘© Variable cost of goods sold is projected to be at 30% of revenues, + Fixed cost of goods sold is 400,000 — including equipment depreciation of 200,000. ‘+ Operating expense % to revenue is 20% + Corporate tax rate is 30%. + Annual investment of P25,000 for working capital is anticipated to support growth. What is the net income of BTZ Company in Year 1? a. Php245,000 b, Php271,250 Php295,250 d. Php387,500 23, Refer to BTZ Company. Whatis the net cash flow in Year 2? a. Php298,813 b. Php473,813, G Php49e.813 d, Php626,875 TEUae leila 14, unicap Company is opening its dooy following prospective financial infomation °° Sone 2021 2022 2 2023 governs 10,000,000 12,000,000 14,000,000 ‘aang cqst ot Go0ds Sold 5,000,000 6,000,000 7,000,000 7,500,000 fit 5,000,000 ; goss Pr , 6,000,000 7,000,000 ; 900,000 7,500,001 sali and Distribution 1,000,000 1,200,000 1, 400,000 1, 7 00 pemiisrative 400,000 400,000 490000 400,000 pepreciation Expense 2,000,000 2,000,000 2,000,000 2,000,000 operating Income 1,600,000 2,400,000 3,200,000 3,600,000 income Tax Expense 480,000 720,000 960,000 1,080,000 net Profit 1,120,000 1,680,000 2,240,000 2,520,000 Required Annual Capital Investment 4,000,000 1,000,000 1,000,000 1,000,000 XYZ, an equity capital venture company, is considering infusing money to Unicap Company. Based on its assessment, cost of capital associated with this type of investment is at 10%. Unicap Company has going concer assumption with net cash flows expected to grow by 5%. In addition to potential capital investment, Unicap Company has outstanding debt of P10,000,000. What is the net cash flow fo the firm of Unicap Company? a, Php70,958,800 b. ) Php59,468,971 c. Php54,879,120 a. Php50,488,355 XYZ Company is buying 20% of Unicap 25, Refer to Unicap Company. If le price that they should pay? ‘Company, what is the reasonat a. Php49,468,971 b. Php17,096,000 Php 268,704 d.) Php9,893,794 cc