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The Best Manufacturing Company is considering a new investment. Financial projec

ID: 2724110 • Letter: T

Question

The Best Manufacturing Company is considering a new investment. Financial projections for the investment are tabulated here. The corporate tax rate is 34 percent. Assume all sales revenue is received in cash, all operating costs and income taxes are paid in cash, and all cash flows occur at the end of the year. All net working capital is recovered at the end of the project.

Year 1

Year 2

Year 3

Year 4

Investment

$24,000

Sales revenue

$12,500

$13,000

$13,500

$10,500

Operating costs

$2,700

$2,800

$2,900

$2,100

depreciation

$6,000

$6,000

$6,000

Net working capital spending

$300

$350

$400

$300

?

(A) Compute the incremental net income of the investment for each year?

(B) Compute the incremental cash flows of the investment for each year?

(C) Suppose the appropriate discount rate is 12 percent. What is the NPV of the project?

Year 1

Year 2

Year 3

Year 4

Investment

$24,000

Sales revenue

$12,500

$13,000

$13,500

$10,500

Operating costs

$2,700

$2,800

$2,900

$2,100

depreciation

$6,000

$6,000

$6,000

Net working capital spending

$300

$350

$400

$300

?

Explanation / Answer

Year 1

Year 2

Year 3

Year 4

Investment

Sales revenue

$12,500

$13,000

$13,500

$10,500

Operating costs

($2,700)

($2,800)

($2,900)

($2,100)

depreciation

($6,000)

($6,000)

($6,000)

PBT

$9800

$4200

$4600

$2400

Tax 34

($3332)

($1428)

($1564)

($816)

PAT

$6468

$2772

$3036

$1584

Depreciation (non cash

$6000

$6000

$6000

Working capital

($350)

($ 400)

($300)

$1350

CFAT

$6118

$8372

$8736

$8934

Discounting factor

.892

.797

.712

.636

PV of cash inflow

$5457

$6672

$6220

$5682

Total PV of cash inflow =$ 24031

Initial cash outflow     =$   24300

                    NPV -269

Year 1

Year 2

Year 3

Year 4

Investment

Sales revenue

$12,500

$13,000

$13,500

$10,500

Operating costs

($2,700)

($2,800)

($2,900)

($2,100)

depreciation

($6,000)

($6,000)

($6,000)

PBT

$9800

$4200

$4600

$2400

Tax 34

($3332)

($1428)

($1564)

($816)

PAT

$6468

$2772

$3036

$1584

Depreciation (non cash

$6000

$6000

$6000

Working capital

($350)

($ 400)

($300)

$1350

CFAT

$6118

$8372

$8736

$8934

Discounting factor

.892

.797

.712

.636

PV of cash inflow

$5457

$6672

$6220

$5682