Short Answer

Analyzing the Impact of Negative Leverage

Two companies, Firm A and Firm B, each invest $1,000,000 in an identical project that yields a 5% annual return. Firm A finances the entire investment with its own capital (equity). Firm B finances its investment with $200,000 of its own capital and borrows the remaining $800,000 at a 7% annual interest rate. Which firm will achieve a higher rate of return on its owners' equity? Explain your reasoning by analyzing the relationship between the project's return and the cost of borrowing.

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Updated 2025-08-16

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