EFN Define the following:

S

=Previous year’s sales

A

=Total assets

D

=Total debt

E

=Total equity

g

=Projected growth in sales

PM

=Profit margin

b

=Retention (plowback) ratio

Show that EFN can be written as:

EFN = PM(S)b +(A PM(S)b) ×g

Hint: Asset needs will equal A×g. The addition to retained earnings will equal PM(S)b ×(1 + g).