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\"You are thinking about opening a car dealership. You bought some real estate l

ID: 2708166 • Letter: #

Question

"You are thinking about opening a car dealership. You bought some real estate last year for $700,000 which you will use for the dealership. The market value of this real estate today is $1,200,000. To build the necessary showroom and shop it will cost you $600,000, a cost which you will depreciate over 3 years. You estimate an increased need for net working capital in year zero in the amount of $40,000 which will be recovered at the end of the project. From your dealership you expect to generate annual revenues of $700,000 and have operating expenses of $200,000, and you have a 30% tax rate. Bank of America has offered to lend you $850,000 at an interest rate of 6% to be repaid over 5 years. If your cost of capital (discount rate) is 10% what is the net present value of this project? " 1049662 -790338 -570000 -850443 359662 -616258 "You are thinking about opening a car dealership. You bought some real estate last year for $700,000 which you will use for the dealership. The market value of this real estate today is $1,200,000. To build the necessary showroom and shop it will cost you $600,000, a cost which you will depreciate over 3 years. You estimate an increased need for net working capital in year zero in the amount of $40,000 which will be recovered at the end of the project. From your dealership you expect to generate annual revenues of $700,000 and have operating expenses of $200,000, and you have a 30% tax rate. Bank of America has offered to lend you $850,000 at an interest rate of 6% to be repaid over 5 years. If your cost of capital (discount rate) is 10% what is the net present value of this project? " 1049662 -790338 -570000 -850443 359662 -616258 1049662 -790338 -570000 -850443 359662 -616258

Explanation / Answer

INITIAL INVESTMENT = COST OF SHOP + NET INCREASE IN WORKING CAPITAL

= 600000 + 40000

= 640000

LET THE ANNUAL INSTALLMENT OF THE LOAN BE X

850000 = X*PVIFA(6%,5)

4.2124X = 850000

X = 201785

YEARS

AMOUNT OUTSTANDING

INTEREST PORTION

PRINCIPAL PORTION

INTEREST TAX SHIELD

[INTEREST*30%]

INSTALLMENT

P.V OF ITS @ 15%

1

850000

51000

150785

15300

201785

13304.35

2

699215

41953

159832

12586

201785

9516.82

3

539383

32363

169422

9709

201785

6383.83

4

369961

22198

179587

6660

201785

3773.57

5

190374

11422

190363

3427

201785

1703.82

34683

DEPRECIATION PER YEAR = 600000/3 = 200000

ANNUAL CASHFLOW EXCLUDING INTEREST TAX SHIELD = (REVENUE

YEARS

AMOUNT OUTSTANDING

INTEREST PORTION

PRINCIPAL PORTION

INTEREST TAX SHIELD

[INTEREST*30%]

INSTALLMENT

P.V OF ITS @ 15%

1

850000

51000

150785

15300

201785

13304.35

2

699215

41953

159832

12586

201785

9516.82

3

539383

32363

169422

9709

201785

6383.83

4

369961

22198

179587

6660

201785

3773.57

5

190374

11422

190363

3427

201785

1703.82

34683