Question #31
Reading: Reading 23 Residual Income Valuation
PDF File: Reading 23 Residual Income Valuation.pdf
Page: 18
Status: Correct
Correct Answer: A
Part of Context Group: Q31-33
First in Group
Shared Context
Question
What is the best estimate of the EVA for Busicomb for 20x6?
Answer Choices:
A. $0
B. –$3.46m
C. –$5.84m
Explanation
EVA = NOPAT – (invested capital × WACC)
NOPAT = EBIT(1 – T)
EVA = 150 × (1 – 0.3) – [(707.5 + 576) × 0.0845] = –3.46
Note that EVA (Economic Value Added) is a pre-levered version of residual income.
A negative result means that returns are not sufficient to meet the requirements of the
providers of finance. Negative residual income means that the model will not yield
meaningful results from a valuation perspective. This does not prevent the model being a
useful tool for managerial appraisal.