in investors rsquo minds wilson rsquo s share buyback could be a signal that the com 602206

Janet Wu is treasurer of Wilson Paper Company, a manufacturer of paper products for the office and school markets. Wilson Paper is selling one of its divisions for $70 million cash. Wu is considering whether to recommend a special dividend of $70 million or a repurchase of 2 million shares of Wilson common stock in the open market. She is reviewing some possible effects of the buyback with the company’s financial analyst. Wilson has a long-term record of gradually increasing earnings and dividends. Wilson’s board has also approved capital spending of $15 million to be entirely funded out of this year’s earnings.

Book value of equity

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$750 million ($30 a share)

Shares outstanding

25 million

12-month trading range

$25–$35

Current share price

$35

After-tax cost of borrowing

7%

Estimated full year earnings

$25 million

Last year’s dividends

$9 million

Target debt/equity (market value)

35/65

In investors’ minds, Wilson’s share buyback could be a signal that the company:

A. is decreasing its financial leverage.

B. views its shares as undervalued in the marketplace.

C. has more investment opportunities than it could fund internally.

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