Background on Returns and Risks


In evaluating the profitability of a firm, returns usually ignore the concept of time value of money.  This is a big loophole in investment decisions as money received today is more valuable than money received later even if the amounts are equal.  In effect, returns are displaced by the amount of cash flows to inject timing of cash concepts. Partly, the delay of receipt of returns is attributable to risks associated with them although risks can be positive at times of advanced payment.  Risks is generally described as the extent that actual returns depart from expected returns posted earlier by shareholders.  The relationship of risk and return is attributable in viewing them as a coin where two-tier evaluation is required for optimal decision.  In this regard, the analysis of risk-return relationship will determine on how much shareholders would receive and how much the firm value. 


 


Case Study of BHP to be Applied with Three ASX Companies


            In computing for BHP Billiton historical mean returns, the formula ((Share Price End – Share Price Begin)/ Share Price Begin) + (Dividend/ Price Begin) is used wherein Yahoo! Finance historical prices and dividends are collated as variables.  On the other hand, Hang Seng Index historical mean returns from 2002 to 2004 are derived from in an online data while 2005 and 2006 figures are merely trends due to lack of available information.  As shown in the appendix, deriving annual dividends by extracting dividend yield to original dividend amount fails consistency.  In effect, increase/ decrease trends from 2002 to 2006 figures are utilized.  All the prices and dividends for two samples are gathered in Yahoo! Finance and Hang Seng Index Website.  It is assumed that investors will buy share in the beginning of the year and reinvested their gains at the end of the same year.  This will make the computation more simple and only based on the available share data.  


 


            As observed, BHP Billiton shares have higher expected mean value returns over the last five years than the Hang Seng Index as the latter exemplified continuous decline in total returns.  BHP Billiton has 38.74% 5-year mean return in annual terms while Hang Seng Index has only 12.80%.  In effect, the expected value of the future returns tagged on BHP Billiton is higher than Hang Seng Index.  In addition, BHP also has lower risk in relation for investors to gain the expected return which is shown by having 10.77 standard deviation against Hang Seng Index 13.11.  There is no need of getting the coefficient of variation of two investment destinations because the upper hand of BHP is very clear.  It has high expected return with relatively lower risks associated with it.


 


            As standard deviation is used to measure an asset’s total risk, beta coefficient measures the market risk of a certain asset (e.g. shares) which cannot be reduced through diversification ( 1999 . ).  Because of this measure, the upper hand of BHP share against Hang Seng Index and the former being a more lucrative alternative investment becomes less useful.  The focus now is how sensitive is BHP shares to Hang Seng Index.  As shown in the appendix, Hang Seng Index and BHP shares have negative slope which is a very rare phenomena.  This means that when the Hang Seng Index is decreasing on its return performance BHP share returns will have increasing trends in returns.  This can mean that the two alternative investments are experiencing trade-offs and are determinants of investment decision (e.g. invest in Hang Seng Index if BHP shares are performing poorly).     


 


            Using the formula E(ri) = Rf + Bi (ERm – Rf) (wherein E(ri) is the required return, Rf is the risk-free rate of return, Bi is the beta coefficient and ERm – Rf as the risk premium) we can have broader look in intrinsic value of BHP shares.  The 1-year Australian Government Bond or the risk-free rate of return has 6.11% annual yield, the beta coefficient for the 2006 for BHP is 22.68 and the market risk premium is 6%.  With this we can fill the formula by E(ri) = 6.11% + 22.68 (6%) =  1.4219.  When compared to the closing share price of BHP which is .07, the required rate of return for the BHP share is well below its actual price.        


 


Appendix


REQUIREMENT 1 AND 2


 


 


 


 


 


 


 


 


 


 


 


 


 


BHP Billiton


 


 


 


 


 


 


 


Year (end of June)


Dividend for the Year


Stock Price (beginning)


Stock Price (ending)


Annual Rate of Return


in %


Historical Mean Returns (%)


Standard Deviation


2002


0.26


9.85


11.8


0.2244


22.44


38.74


10.77


2003


2.55


10.31


11.59


0.3715


37.15


2004


0.33


13


17.52


0.3731


37.31


2005


0.46


18.48


27.3


0.5022


50.22


2006


0.35


29.62


43.07


0.4659


46.59


 


 


 


 


 


 


 


 


*Figures in dollars except rate of return and sd


**Computed using the formula (((Price End – Price Begin)/ Price Begin)+ (Dividend/ Price Begin)


 


 


 


 


 


 


 


REQUIREMENT 1 AND 2


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


Hang Seng Index


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


Year (end of June)


Dividend Yeild (beginning)


Dividend Yeild (ending)


Average Annual Dividend Yeild


Index Price (Beginning)


Index Price (Ending)


Average Annual Index Price


Derived Dividend Value


Annual Rate of Return


Historical Mean Returns (%)


Standard Deviation


2002


2.49


3.08


2.79


14880.98


16267.62


15574.3


43374.426


26.5


12.80


13.11


2003


3.17


3.99


3.58


12238.03


14201.06


13219.55


47325.971


19


2004


3.78


3.34


3.56


10134.83


12285.75


11210.29


39908.632


10.9


2005


3.35


3.37


3.36


10267.36


9577.12


9922.24


33338.726


3.88


2006


3.21


3.39


3.3


12316.69


10598.55


11457.62


37810.146


3.72


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


26.5


 


 


 


 


 


 


 


 


 


 


19


-0.283019


 


 


 


 


 


 


 


 


 


10.9


-0.426316


0.506316


 


 


 


 


 


 


 


 


 


0.213164


 


 


 


 


 


 


 


 


7.02


3.88


0.639484


 


 


 


 


 


 


 


 


 


 


0.319742


 


 


 


 


 


 


 


 


 


3.72


0.959226


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


*Note: the red highlighted returns are from internet data


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


REQUIREMENT 3


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


New Beta for BHP


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


Year


BHP annual rate of return


Change


Hang Seng Index Return


Change


Slope


 


 


 


2002


22.44


 


26.5


 


 


 


 


 


2003


37.15


0.655526


19


-0.28302


-1.96133


 


 


 


2004


37.31


0.004307


10.9


-0.42632


-0.01975


 


 


 


2005


50.22


0.34602


3.88


-0.64404


-1.83903


 


 


 


2006


46.59


-0.07228


3.72


-0.04124


22.6875


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


Bibliography


 


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Electronic Sources


 



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