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Keiper, Inc., is considering a new three-year expansion project that requires an

ID: 2652378 • Letter: K

Question

Keiper, Inc., is considering a new three-year expansion project that requires an initial fixed asset investment of $2.49 million. The fixed asset will be depreciated straight-line to zero over its three-year tax life, after which time it will be worthless. The project is estimated to generate $2,010,000 in annual sales, with costs of $705,000. The project requires an initial investment in net working capital of $230,000, and the fixed asset will have a market value of $295,000 at the end of the project. If the tax rate is 34 percent, what is the project’s year 0 net cash flow? Year 1? Year 2? Year 3? (Enter your answers in dollars, not millions of dollars, i.e. 1,234,567. Negative amounts should be indicated by a minus sign.)

  

If the required return is 16 percent, what is the project's NPV? (Do not round intermediate calculations and round your final answer to 2 decimal places. (e.g., 32.16))

  Years Cash Flow   Year 0 $   Year 1 $   Year 2 $   Year 3 $

Explanation / Answer

Depreciation = 2490000-295000/3 = 7316667

TAx Saving due to depreciation = 7316667*34%=248767

Net Income= Revenue- Costs

=2010000-705000

= 1305000

After Tax= 1305000(1-.34) = $861300

Year 0 Cash Flow = -2490000-230000 = $- 2720000

Year 1= 861300+248767 = $ 1110067

Year 2 = 1110067

Year 3 = 1110067+295000*66% = 1110067+194700 = $ 1304767

NPV= 1110067/(1+.16)1+(1110067)/(1+.16)2+(1304767)/(1+.16)3-2720000

= 1110067*.862+1110067*.743+1304767*.640-2720000

= 956878+824780+835050-2720000

NPV =- $ 103292