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). The director of capital budgeting for a firm has identified two mutually excl

ID: 2674350 • Letter: #

Question

). The director of capital budgeting for a firm has identified two mutually exclusive projects, A and B, with the following expected net cash flows:

Expected Net Cash Flows
Year Project A Project B
0 ($100) ($100)
1 70 10
2 50 60
3 20 80

Both of the projects have a cost of capital of 14 percent.

(i) What is the regular payback period (in years) for Project B?


Regular (non-discounted) Payback Period for B = ____________________.




(ii) What is Project A's net present value (NPV)?


NPV for A = ____________________.




(iii) What is the profitability index (PI) for Project B?


Profitability Index for B = ____________________.





(iv) What is the modified internal rate of return for Project A?


MIRR for Project A = ____________________.

Explanation / Answer

(a)
Cumulative cashflow for project A
y1 = 10
y2 = 1+60 = 70
y3 = 70+80 = 150

payback required = 100

so payback period = 2 + 1*(100-70)/80 = 2 + 0.375 = 2.375


(b)
NPV of A = -100 + 70/(1+14%) + 50/(1+14%)^2 + 20/(1+14%)^3
= 13.3763155

(c)
PV of project B = 10/(1+14%) + 60/(1+14%)^2 + 80/(1+14%)^3
= 108.9377

profitability index = PV/initial investment
= 108.9377/100
= 1.089377

(d)
FV of positive cash flows of A = 20 + 50*(1+14%) + 70*(1+14%)
= 167.972

PV of negative cash flows = 100
n = 3 years

MIRR = (FV of positive cash flows/PV of negative cash flows)^(1/3) -1
= (167.972/100)^(1/3) - 1
= 18.8718%

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