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You work for a small, local telecommunications company. In five years, the compa

ID: 2730925 • Letter: Y

Question

You work for a small, local telecommunications company. In five years, the company plans to undertake a major upgrade to its servers and other IT infrastructure. Management estimates that it will need up to $450,000 to cover all related costs; however, as a fairly young company, the goal is to pay for the upgrade with cash and not to take out loans. Right now, you have $300,000 in a bank account established for Capital Investments. This account pays 6% interest, compounded annually. A member of the finance department has approached you with an investment opportunity for the $300,000 that covers a five-year period and has the following projected after-tax cash flows: Year Projected Cash Flow 1 $94,000 2 $114,000 3 $134,000 4 $114,000 5 $94,000 Based on this information, answer the following questions: 1) How much money will be in the bank account if you leave the $300,000 alone until you need it in five years? 2) If you undertake the investment opportunity, what is the Nominal Payback Period? 3) Using the factors for 6%, what is the Discounted Payback Period? 4) What is the Net Present Value of this investment opportunity? 5) Which option – make the investment or leave the money in a savings account – would you recommend to your CEO? Why? What additional factors/information might make you change your point of view?

Explanation / Answer

1. Amount of money in the bank account if the company leaves the $ 300,000 alone in the bank account =

Year 1 = $300,000 + 6% of 300,000

= $ 318,000

Year 2 = $ 318,000 + 6% of $318,000

= $ 337,080

Year 3 = $ 337,080 + 6% of $ 337,080

= $ 357,305

Year 4 = $ 357,305 + 6% of $ 357,305

= $ 378,743

Year 5 = $ 378,743 + 6 % of $ 378,743

= $ 401,468

2. Nominal Pay Back Period =

Year Cash Flow $ Cummulative Cash Flow $

0 - 300,000 -300,000

1 94,000 -206,000

2 114,000 - 92,000

3 134,000 42,000

4 114,000 156,000

5 94,000 250,000

Pay Back period= 2+92000/42000

= 4.19 years

3. Discounted Payback period =

Year Cash Flow $ Discounted Cash Flow $ Cummulative Cash Flow $

0 - 300,000 -300,000 -300,000   

1 94,000 88,642 -211,358

2 114,000 101,460 - 109,898

3 134,000 112,560 2662

4 114,000 90,060 92,722

5 94,000 70,500 163,222

Pay Back period= 2+109898/112,560

= 2.98 years

4. Net Present Value =

Year Cash Flow $ Discounted Cash Flow $

0 - 300,000 -300,000   

1 94,000 88,642

2 114,000 101,460

3 134,000 112,560   

4 114,000 90,060   

5 94,000 70,500   

Net Present Value = 163,222

5. If the amount is left in the bank, we have $ 401,468 in hand at the end of 5th year for the Present Value of $300,000

If the Investment is made, Net Present Value is $ 163,22

Since, the Net Present Value is positive hence it is advisable to Invest.

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