Question 21

The directors of a unlisted manufacturing company have prepared a valuation of their company using the price-earning method.
Their calculation is:
Value if the company's equity = $6 million x 10 =$60 million where.
* $6 million is the company's reported profit before interested and tax in the most recent accounting period and
* 10 is the average price-earnings ratio for all listed companies
Which THREE of the following are weakness of this valuation?
  • Question 22

    Companies A, B, C and D:
    * are based in a country that uses the K$ as its currency.
    * have an objective to grow operating profit year on year.
    * have the same total levels of revenue and cost.
    * trade with companies or individuals in the eurozone. All import and export trade with companies or individuals in the eurozone is priced in EUR.
    Typical import/export trade for each company in a year are as follows:
    Which company's growth objective is most sensitive to a movement in the EUR/K$ exchange rate?
  • Question 23

    The competition authorities are investigating the takeover of Company Z by a larger company, Company
    Y.
    Both companies are food retailers.
    The takeover terms involve using a part cash, part share exchange means of payment.
    Company Z is resisting the bid, arguing that it undervalues its business, while lobbying extensively among politicians to sway public opinion against the bidder.
    Which of the following actions by Company Y is most likely to persuade the competition authorities to approve the acquisition?
  • Question 24

    Providers of debt finance often insist on covenants being entered into when providing debt finance for companies.
    Agreement and adherence to the specific covenants is often a condition of the loan provided by the lender.
    Which THREE of the following statements are true in respect of covenants?
  • Question 25

    A private company was formed five years ago and is currently owned and managed by its five founders. The founders, who each own the same number of shares have generally co-operated effectively but there have also been a number of areas where they have disagreed The company has grown significantly over this period by re-investing its earnings into new investments which have produced excellent returns The founders are now considering an Initial Public Offering by listing 70% of the shares on the local stock exchange Which THREE of the following statements about the advantages of a listing are valid?