Question #4
Reading: Reading 23 Residual Income Valuation
PDF File: Reading 23 Residual Income Valuation.pdf
Page: 3
Status: Incorrect
Correct Answer: C
Your Answer: A
Part of Context Group: Q4-8
First in Group
Shared Context
Question
Calculate Retty's EVA® for 20x6 based on end-of-year invested capital. (Ignore the potential problem created by the write-off of goodwill.)
Answer Choices:
A. $1.3 million negative
B. $1.2 million negative
C. $1.6 million positive
Explanation
EVA = NOPAT – $WACC
NOPAT = EBIT × (1 – t) = 28.1 × (1 – 0.45) = 15.455
$WACC = WACC × invested capital = 12.5% × 110.5 = $13.81m
EVA = 15.455 – 13.81 = $1.64m