Thursday, February 21, 2013

Nike Case Study

1. Accounting Return Analysis

A. Estimate the operating income from the proposed app bel instalment investment to Nike over the next 12 years.


B. Estimate the after-tax fork over on with child(p) for the operating portion of this period (Years 3-12)



C. ground upon the after-tax return on capital, would you accept or reject this get a line?














A. Operating Income for Nike Apparel:
In years 3 and 4, the picture will lose money but Nike will leg these losses against other profits to save taxes.
There are a number of allocation mechanisms that can be employ to compute operating income, and the return on capital is affect by decisions on allocation. For instance, I allotd the entire investment in the distribution system expansion to this project. If I had chosen to allocate 50%, the return on capital would have been frequently higher.
Choices on depreciation have profound effects on return on capital. Using a more quicken depreciation method would raise return on capital substantially.
















B. After tax return on capital


Return on Capital for Nike Apparel:

|Year |EBIT (1-t) |Average BV |ROC |
|1 |0 |1500 |  |
|2 |0 |2310 |  |
|3 |-87 |2489 |-3.50% |
|4 |9 |2258 |0.

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40% |
|5 |104 |2085 |4.98% |
|6 |199 |1959 |10.16% |
|7 |229 |2074 |11.02% |
|8 |336 |1999 |16.81% |
|9 |436 |1921 |22.68% |
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