Question #1

Reading: Reading 15 Analysis of Dividends and Share Repurchases

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Question
Last year, Calfee Multimedia had earnings of $4.00 per share and paid a dividend of $0.30. In the current year, the company expects to earn $5.20 per share. Calfee has a 30% target payout ratio. If the expected dividend for this year is $0.51, what time period is Calfee most likely using in order to bring its dividend up to the target payout?
Answer Choices:
A. 6 years
B. 4 years
C. 5 years
Explanation
The formula to determine the expected dividend increase in a target payout approach is: Expected increase in dividends = [(expected earnings × target payout ratio) - previous dividend] × adjustment factor where the adjustment factor is 1 / number of years over which the adjustment will take place. Using the numbers given: $0.51 − $0.30 = [($5.20 × 0.30) − $0.30] × (1 / n) $0.21 = [$1.26] × (1 / n) $0.21 / $1.26 = 1 / n n = $1.26 / $0.21 n = 6
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