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IMA CMA Part 2: Strategic Financial Management Sample Questions:

1. LMN Ltd, a British firm, has a financial covenant with its bank mat interest coverage based on earnings before interest taxes, depreciation, and amortization (EBITDA), must be at least 2.5 for each quarter Shown below are summary financial data.

An expected decline m sales will result In net Income of £ 1.500.000 The other elements of EBITDA will be similar to the most recently completed Quarter Given the above information, what is the ratio for the latest completed quarter and do the forecasted results meet the required covenant?

A) 2.59. and will be compliant in the next quarter
B) 2.50. and will not be compliant in the next quartet
C) 2.69 and will not be compliant in the next quarter
D) 1.31. and will not be compliant in the next quarter

2. An accounting manage' is deciding which performance measurement tool would be most appropriate to compare firms within their company s industry given that the firms vary in size significantly. Which one of the following analysis methods would be the most appropriate?

A) Sensitivity analysis
B) Cash flow analysis
C) Vertical analysis
D) Horizontal analysis

3. Which one of the following moral philosophies states that the morality of an action is inherent and not based on the consequences of the action?

A) Utilitarianism
B) Teleology
C) Relativism
D) Deontology

4. A furniture retail company uses the LIFO inventory method Due to the nigh inflation rate in me past year, the company's

A) current ratio may be overstated
B) quick ratio may be overstated
C) quick ratio may be understated
D) net income may be understated

5. Explain the impact of a sales price adjustment on AMI's operating income if AMI' s operating leverage is higher than that of other companies in its market.
Essay
Food Depot Ltd, (FDL) is a privately-held company that provides catering services to airlines and operates several restaurant chains including fast food, casual dining, and fine dining restaurants, FDL has been profitable in recent years and has a very strong cash position. FDL's newest division. Food_TO-Go is an online meal ordering and delivery platform acquired by FDL two year ago.
In 20X7, sales for the entire company were $1 billion, with 50% of the business coming from the Airline Catering division. FDL is the country 's leading airline catering services provider and control 60% of the market share. However, the outlook of the airline catering industry is gloomy. The compound annual growth rate of the industry for the past five years was only 0.5% as airline networks have increasingly dropped catering on short domestic flights.
The Food-To-division only contribution 5% of FDL's total sales in 20X7 and is far behind in competing for marketing for market share of the online meal ordering and delivery industry, it is estimated that Food-To-Go's sales were only 20% of the industry leader's sales. However, the outlook for the online meal ordering and delivery services industry is bright. The compound annual growth rate of the industry since it started three years ago was 50%. It is estimated the rapid growth of the industry will continue in the foreseeable future.
Susan Willey, the head of Food-To-Go, does not agree that the Airline Catering division is the best-performing division in the company. Wiley argues that ber division bad the highest ROI in 20X7, and it deserves more capital finding. FDL's requested rate of return is 12%. The selected financial data for the Airline Catering division and Food-To-Go division in 20X7 are as follow (in $ millions)

Solutions: