Question #5
Reading: Reading 23 Residual Income Valuation
PDF File: Reading 23 Residual Income Valuation.pdf
Page: 4
Status: Unattempted
Correct Answer: A
Part of Context Group: Q5-8
First in Group
Shared Context
Question
Calculate Retty's residual income for 20x6.
Answer Choices:
A. –$0.3 million
B. $0.7 million
C. $2.5 million
Explanation
Residual income = accounting profit (after tax and interest) minus a charge for equity
capital employed.
Net income for 2x06
12.5
Beg stockholders' equity
85.2
Charge at cost of equity, 15% (12.8)
Hence residual income
(0.3)