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DATA Cost of plant and equipment 7,900,000 Shipping and installation 100,000 Tax

ID: 2685888 • Letter: D

Question

DATA Cost of plant and equipment 7,900,000 Shipping and installation 100,000 Tax rate 34% Required rate of return 15% Sales Price per unit (yrs 1-4) 300 Sales Price per unit (yr 5) 260 Variable cost per unit 180 Annual fixed cost 200,000 Depreciation life 5 Section 1: Calculate EBIT Year 1 2 3 4 5 Units Sold 70,000 120,000 140,000 80,000 60,000 Sales Revenue 21,000,000 36,000,000 42,000,000 24,000,000 15,600,000 Less: Variable Costs 12,600,000 21,600,000 25,200,000 14,400,000 10,800,000 Less: Fixed Costs 200,000 200,000 200,000 200,000 200,000 Equals: EBDIT 8,200,000 14,200,000 16,600,000 9,400,000 4,600,000 Less: Depreciation 1,600,000 1,600,000 1,600,000 1,600,000 1,600,000 Equals: EBIT 6,600,000 12,600,000 15,000,000 7,800,000 3,000,000 Taxes 2,244,000 4,284,000 5,100,000 2,652,000 1,020,000 Section 2: Calculate Operating Cash Flow EBIT 6,600,000 12,600,000 15,000,000 7,800,000 3,000,000 Less: Taxes 2,244,000 4,284,000 5,100,000 2,652,000 1,020,000 Plus: Depreciation 1,600,000 1,600,000 1,600,000 1,600,000 1,600,000 Operating Cash Flow 5,956,000 9,916,000 11,500,000 6,748,000 3,580,000 Section 3: Calculate Net Working Capital Revenue: 21,000,000 36,000,000 42,000,000 24,000,000 15,600,000 Initial Working Capital Requirement 100,000 Net Working Capital Needs: 2,100,000 3,600,000 4,200,000 2,400,000 1,560,000 Liquidation of Working Capital Change in Working Capital:100,000 1,560,000 2,000,000 1,500,000 600,000 (1,800,000) (2,400,000) Section 4: Calculate Free Cash Flow Operating Cash Flow 5,956,000 9,916,000 11,500,000 6,748,000 3,580,000 Minus: Change in Net Working Capital:100,000 2,000,000 1,500,000 600,000 (1,800,000) (2,400,000) Minus: Change in Capital Spending 8,000,000 0 0 0 0 0 Free Cash Flow:(8,100,000) 3,956,000 8,416,000 10,900,000 8,548,000 5,980,000 PV= 3,440,000 6,363,705 7,166,927 4,887,347 2,973,117 NPV= IRR = 77%

Explanation / Answer

DATA

Coxt of plant and equipment

7,900,000

Shipping and installation

100,000

Tax rate

34%

Required rate of return

15%

Sales Price per unit (yrs 1-4)

300

Sales Price per unit (yr 5)

260

Variable cost per unit

180

Annual fixed cost

200,000

Depreciation life

5

Section 1: Calculate EBIT

Year

1

2

3

Units Sold

70,000

120,000

140,000

Sales Revenue

21,000,000

36,000,000

42,000,000

Less: Variable Costs

12,600,000

21,600,000

25,200,000

Less: Fixed Costs

200,000

200,000

200,000

Equals: EBDIT

8,200,000

14,200,000

16,600,000

Less: Depreciation

1,600,000

1,600,000

1,600,000

Equals: EBIT

6,600,000

12,600,000

15,000,000

Taxes

2,244,000

4,284,000

5,100,000

Section 2: Calculate Operating Cash Flow

EBIT

6,600,000

12,600,000

15,000,000

Less: Taxes

2,244,000

4,284,000

5,100,000

Plus: Depreciation

1,600,000

1,600,000

1,600,000

Operating Cash Flow

5,956,000

9,916,000

11,500,000

Section 3: Calculate Net Working Capital

Revenue:

21,000,000

36,000,000

42,000,000

Initial Working Capital Requirement

100,000

Net Working Capital Needs:

2,100,000

3,600,000

4,200,000

Liquidation of Working Capital

Change in Working Capital:

100,000

2,000,000

1,500,000

600,000

Section 4: Calculate Free Cash Flow

Operating Cash Flow

5,956,000

9,916,000

11,500,000

Minus: Change in Net Working Capital

100,000

2,000,000

1,500,000

600,000

Minus: Change in Capital Spending

8,000,000

0

0

0

Free Cash Flow:

(8,100,000)

3,956,000

8,416,000

10,900,000

PV =

3,440,000

6,363,705

7,166,927

NPV

IRR =

77%

DATA

Coxt of plant and equipment

7,900,000

Shipping and installation

100,000

Tax rate

34%

Required rate of return

15%

Sales Price per unit (yrs 1-4)

300

Sales Price per unit (yr 5)

260

Variable cost per unit

180

Annual fixed cost

200,000

Depreciation life

5

Section 1: Calculate EBIT

Year

1

2

3

Units Sold

70,000

120,000

140,000

Sales Revenue

21,000,000

36,000,000

42,000,000

Less: Variable Costs

12,600,000

21,600,000

25,200,000

Less: Fixed Costs

200,000

200,000

200,000

Equals: EBDIT

8,200,000

14,200,000

16,600,000

Less: Depreciation

1,600,000

1,600,000

1,600,000

Equals: EBIT

6,600,000

12,600,000

15,000,000

Taxes

2,244,000

4,284,000

5,100,000

Section 2: Calculate Operating Cash Flow

EBIT

6,600,000

12,600,000

15,000,000

Less: Taxes

2,244,000

4,284,000

5,100,000

Plus: Depreciation

1,600,000

1,600,000

1,600,000

Operating Cash Flow

5,956,000

9,916,000

11,500,000

Section 3: Calculate Net Working Capital

Revenue:

21,000,000

36,000,000

42,000,000

Initial Working Capital Requirement

100,000

Net Working Capital Needs:

2,100,000

3,600,000

4,200,000

Liquidation of Working Capital

Change in Working Capital:

100,000

2,000,000

1,500,000

600,000

Section 4: Calculate Free Cash Flow

Operating Cash Flow

5,956,000

9,916,000

11,500,000

Minus: Change in Net Working Capital

100,000

2,000,000

1,500,000

600,000

Minus: Change in Capital Spending

8,000,000

0

0

0

Free Cash Flow:

(8,100,000)

3,956,000

8,416,000

10,900,000

PV =

3,440,000

6,363,705

7,166,927

NPV

IRR =

77%