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The Optimal Capital Structure of M&s

Autor:   •  February 12, 2012  •  Case Study  •  417 Words (2 Pages)  •  2,089 Views

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Cost of Equity

B/(B+S) B/S levered beta rs Tc

0 0.0000 0.5929 0.0705 0.28

0.1 0.1111 0.6404 0.0734 0.28

0.2 0.2500 0.6997 0.0769 0.28

0.3 0.4286 0.7758 0.0815 0.28

0.4 0.6667 0.8776 0.0876 0.28

0.5 1.0000 1.0199 0.0961 0.28

0.6 1.5000 1.2333 0.1090 0.28

0.7 2.3333 1.5963 0.1307 0.27

0.8 4.0000 2.3945 0.1786 0.24

0.9 9.0000 4.9362 0.3311 0.19

Bond Rating

B/(B+S) B interest interest cover rating rB Tc rB(1-Tc)

0 0 0 AAA 0.0475 0.28 0.0342

0.1 940 44 19.527 AAA 0.0475 0.28 0.0342

0.2 1,880 89 9.764 AAA 0.0475 0.28 0.0342

0.3 2,821 169 5.153 A 0.06 0.28 0.0432

0.4 3,761 244 3.567 A- 0.065 0.28 0.0468

0.5 4,701 329 2.65 BBB 0.07 0.28 0.0504

0.6 5,642 677 1.288 B- 0.12 0.28 0.0864

0.7 6,582 888 0.982 CCC 0.135 0.27 0.0978

0.8 7,522 1,015 0.859 CCC 0.135 0.24 0.1025

0.9 8,463 1,311 0.665 CC 0.155 0.19 0.1261

WACC

S/(B+S) B/(B+S) levered beta rs rB(1-Tc) WACC

1 0 0.5929 0.0705 0.0342 0.0705

0.9 0.1 0.6404 0.0734 0.0342 0.0695

0.8 0.2 0.6997 0.0769 0.0342 0.0684

0.7 0.3 0.7759 0.0815 0.0432 0.0700

0.6 0.4 0.8776 0.0876 0.0468 0.0713

0.5 0.5 1.0199 0.0961 0.0504 0.0732

0.4 0.6 1.2333 0.1090 0.0864 0.0954

0.3 0.7 1.5963 0.1307 0.0978 0.1077

0.2 0.8 2.3945 0.1786 0.1025 0.1177

0.1 0.9 4.9362 0.3311 0.1261 0.1466

Based on the cost of capital approach, the optimal capital structure of M&S consists of 20% debt and 80% equity with the cost of capital 6.84%. However, the actual debts accounts for 32.55% of the total capital, which indicates M&S should decrease debt or increase equity in order to achieve optimum. In other words, M&S should

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