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Marietta Company is investigating three different investment opportunities. Info

ID: 2466822 • Letter: M

Question

Marietta Company is investigating three different investment opportunities. Information on the three projects under study is given below: The company uses a discount rate of 5% to assess all potential investment opportunities. Limited funds are available for investment, so the company can only accept one available project. Required: 1. For each project, compute the following: a. Net present value b. Internal rate of return c. Project Profitability d. Payback Period 2. Based on your analysis, which investment opportunity would you recommend to the company? Explain. For any calculations, all work must be shown in order to receive full credit.

Explanation / Answer

Marietta Compnay Project Apprisal Project A Project B Project C Year PV Factor @5% Cash Flows PV of Cash Flows Cash Flows PV of Cash Flows Cash Flows PV of Cash Flows Year 0              1.0    (870,000.0) (870,000.0) (850,000.0)     (850,000.0)     (770,000.0)     (770,000.0) Year 1          0.952      188,190.0     179,228.6     136,875.0       130,357.1       237,655.0       226,338.1 Year 2          0.907      188,190.0     170,693.9     136,875.0       124,149.7       237,655.0       215,560.1 Year 3          0.864      188,190.0     162,565.6     136,875.0       118,237.8       237,655.0       205,295.3 Year 4          0.823      188,190.0     154,824.4     136,875.0       112,607.4       237,655.0       195,519.4 Year 5          0.784      188,190.0     147,451.8     136,875.0       107,245.1 Year 6          0.746      188,190.0     140,430.3     136,875.0       102,138.2 Year 7          0.711     136,875.0          97,274.5 Year 8          0.677     136,875.0          92,642.4 Project A Project B Project C Total PV of Cash Inflows     955,194.5       884,652.2       842,712.9 NPV =        85,194.5          34,652.2          72,712.9 Payback Period                4.62                  6.21                  3.63 Profitability Index= PV of Cash inflows/Investment                  1.10                  1.04                  1.09 IRR   8% 6% 9% Considering Highest NPV and PI and good Patback and IRR , I would suggest Project A which gives highest amount   of return to the investment. IRR Calculation IRR -Project A Project A Year PV Factor @8% Cash Flows PV of Cash Flows Year 0              1.0    (870,000.0) (870,000.0) Year 1          0.926      188,190.0     174,250.0 Year 2          0.857      188,190.0     161,342.6 Year 3          0.794      188,190.0     149,391.3 Year 4          0.735      188,190.0     138,325.3 Year 5          0.681      188,190.0     128,079.0 Year 6          0.630      188,190.0     118,591.6 Year 7          0.583 Year 8          0.540 Total              (20.3) At required return 8% , The NPV is close to 0. So IRR of the Project is = 8% IRR -Project B Project B Year PV Factor @6% Cash Flows PV of Cash Flows Year 0              1.0    (850,000.0) (850,000.0) Year 1          0.943      136,875.0     129,127.4 Year 2          0.890      136,875.0     121,818.3 Year 3          0.840      136,875.0     114,922.9 Year 4          0.792      136,875.0     108,417.8 Year 5          0.747      136,875.0     102,281.0 Year 6          0.705      136,875.0        96,491.5 Year 7          0.665      136,875.0        91,029.7 Year 8          0.627      136,875.0        85,877.1 Total              (34.5) At required return 6 % , The NPV is close to 0. So IRR of the Project is = 6% IRR -Project C Project C Year PV Factor @9% Cash Flows PV of Cash Flows Year 0              1.0    (770,000.0) (770,000.0) Year 1          0.917      237,655.0     218,032.1 Year 2          0.842      237,655.0     200,029.5 Year 3          0.772      237,655.0     183,513.3 Year 4          0.708      237,655.0     168,360.8 Year 5          0.650 Year 6          0.596 Year 7          0.547 Year 8          0.502 Total              (64.4) At required return 9% , The NPV is close to 0. So IRR of the Project is = 9%

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