Which of the following statements is FALSE?
A) Because only the tax consequences of depreciation are relevant for free cash flow,
we should use the depreciation expense that the firm will use for tax purposed in our
free cash flow forecasts.
B) A firm generally identifies its marginal tax rate by determining the tax bracket that it
falls into based on its overall level of pre-tax income.
C) Free Cash Flow = (Revenues – Costs) × (1 – Ï„c) – Capital Expenditures – ΔNWC +
Ï„c× Depreciation.
D) Net working capital is the difference between current liabilities and current assets.
Omicron Technologies has $50 million in excess cash and no debt. The firm expects to
generate additional free cash flows of $40 million per year in subsequent years and will
pay out these future free cash flows as regular dividends. omicrons unlevered cost of
capital is 10% and there are 10 million shares outstanding. Omicron’s board is meeting
to decide whether to pay out its $50 million in excess cash as a special dividend or to
use it to repurchase shares of the firm’s stock.
Assume that you own 2500 shares of Omicron stock and that Omicron uses the entire
$50 million to pay a special dividend. Suppose you are unhappy with Omicron’s
decision and would prefer that Omicron used the excess cash to repurchase shares. The
number of shares that you would have to buy in order to undo the special cash dividend
that Omicron paid is closest to:
A) 125
B) 275
C) 250
D) 310