Gainesboro Machine Tools

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Overview

In mid September 2005, Ashley Swenson, the chief financial officer of this large CAD/CAM equipment manufacturer must decide whether to pay out dividends to the firm¡¦s shareholders or repurchase stock. If Swenson chooses to pay out dividends, she must also decide on the magnitude of the payout. A subsidiary question is whether the firm should embark on a campaign of corporate-image advertising and change its corporate name to reflect its new outlook. The case serves a review of the many practical aspects of the dividend and share buyback decisions, including(1) signaling effects, (2) clientele effects, and (3) finance and investment implications of increasing dividend payout and share repurchase decisions.

Critical Issues

Below are listed the various issues that Gainesboro is currently

facing. Issues are listed at random and in no order of importance.

1. Investor Relations:

2. Dividend Policy: Gainesboro needs to choose a adequate policy with regards to its dividend policy that does not jeopardize its ability to generate future earnings or affect its relationship with its large dividend reliant shareholder base.

3. Capital Structure: Debt and equity

Dividend Policy

One of the misconceptions at Gainesboro is the belief that only by

paying dividends will the company be able to make a strong public gesture that the company has ¡§turned¡¨ the corner and is on track to levels of growth and profitability. Typically, growth companies do not pay dividends as earnings are usually reinvested into the company to foster growth and fund various projects and operating assets. While Gainesboro is not a standard growth company, its management and recent activity would seem to suggest that the firm is poised t...

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...ccurately reflects the intrinsic value of the company from the shareholders point of view and their expectations of future earnings.

The continuing value for the residual earnings was determined by taking 2010s projected residual earnings and multiplying it by 1 plus

residual earnings growth from 2009 to 2010, and then dividing this figure by the difference between the cost of equity and the residual growth.

Based on the projected net operating assets and income figures given in

the case (see exhibit 5), the per share value of Gainesboro based on

residual earnings is $ 19.06. This number is much lower than the average share price at which Gainesboro’s shares were trading at for 2004 ($ 29.15), and would suggest that Gainesboro is still overvalued. This model backs up the valuation given by the discounted cash flow if dividends are to be considered and paid.

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