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Hampton Company

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Words 826
Pages 4
Problems Facing Hampton
• Hampton seeks to renew its current $I million note payable by 3 months, whilst securing an additional $350,000 in loans payable in 3 months.
• Some issues faced by Hampton as it seeks the new loan and renews the current loan o Monthly interest rate of 1½ % on the Principal and additional $350,000 (if secured) and ability to repay loan with these interest payment commitments o Old machinery requiring upgrade to effectively meet capacity production. o Limited free cash flow to enable Hampton to fulfill business relevant activities, vital to the company’s success.
• In relating and identifying symptoms and problems in this case, a key point noted from studying the case is that Hampton’s lack of idle cash to service its soon due loan payments is a true problem whilst its current inventory procurement practices as well as collection and revenue recognition practices may be symptoms of a similar problem reoccurring in the future, even if this loan is granted.
Analysis of the Case
• Assumption: Hampton is a resilient machine tool manufacturer which owns majority of the market share in its industry compared to competitors, currently operates in a recovering to thriving economy and also enjoys the business of pretty stable, trustworthy clients who are mainly in the automobile and defense industry in the St. Louis area. Judging my financial statement numbers, Hampton sales numbers look to be at healthy ranges as well. Company currently has limited free cash flow but Gross profit look to have increased slightly between fiscal year 1978 and the first reported 8 months of 1979
• Hampton spent $3 million ($1 million in loans + $2 million of excess cash) in stock repurchase forming a significant part of its expenditure in that year. This stock repurchase exercise inadvertently would increase stock prices as investors view such actions