Total financing demand = operating net assets in the base period × internal growth rate.
External financing amount = total financing demand-available financial assets-increase in retained earnings
Estimated amount of external financing = increased operating income × percentage of sales operating assets-increased operating income × percentage of sales operating liabilities-available financial assets-estimated sales × estimated net operating interest rate ×( 1- estimated dividend payment rate)
It is generally assumed that the available financial assets are 0:
Sales growth rate of external financing = sales percentage of operating assets-sales percentage of operating liabilities -[( 1+ sales growth rate) ÷ sales growth rate ]××××( 1- expected dividend rate)