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Hook industries is considering the replacement of one of its old drill presses.

ID: 2720251 • Letter: H

Question

Hook industries is considering the replacement of one of its old drill presses. Three alternative replacement presses are under consideration. The relevant cash flows associated with each are shown in the following table. The firm's cost of capital is 15%

Press A

Press B

Press C

Initial Investment

$85,000

$60,000

$130,000

Year

Cash Inflows

Cash Inflows

Cash Inflows

1

18,000

12,000

50,000

2

18,000

14,000

30,000

3

18,000

16,000

20,000

4

18,000

18,000

20,000

5

18,000

20,000

20,000

6

18,000

25,000

30,000

7

18,000

-

40,000

8

18,000

-

50,000

Calculate Net Present Value of each press

Using NPV, evaluate the acceptability of the press

Rank the presses from best to worst using NPV

Calculate the profitability index for each press

Rank the presses from best to worst using PI.

Press A

Press B

Press C

Initial Investment

$85,000

$60,000

$130,000

Year

Cash Inflows

Cash Inflows

Cash Inflows

1

18,000

12,000

50,000

2

18,000

14,000

30,000

3

18,000

16,000

20,000

4

18,000

18,000

20,000

5

18,000

20,000

20,000

6

18,000

25,000

30,000

7

18,000

-

40,000

8

18,000

-

50,000

Explanation / Answer

Calculate Net Present Value of each press

Using NPV, evaluate the acceptability of the press

As per NPV we should accept the positive NPV, in the above case we find Press B & Press C are positive NPV and both are acceptable. But from the point of view of mutual exclusive , we should select Project C as its NPV is higher

Rank the presses from best to worst using NPV

Ranking from best to worst :

Press C

Press B

Press A

Calculate the profitability index for each press

Rank the presses from best to worst using PI.

Ranking from best to worst :

Press C

Press B

Press A

Working

Press A Press B Press C NPV               (4,228.06)       2,584.47       15,044.20