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Range Assume the project life is 12 years, the tax rate is 40%, the discount rat

ID: 2732235 • Letter: R

Question

Range

Assume the project life is 12 years, the tax rate is 40%, the discount rate is 8%, and the depreciation method is straight-line over the project's life. Conduct a sensitivity analysis for each variable and range and compute the NPV for each. (Do not round intermediate calculations. Round your answers to the nearest whole dollar amount. Negative amounts should be indicated by a minus sign. Enter your answers in dollars, not in millions.)

  

NPV of Gravenstein Store


Finefodder’s analysts have come up with the following revised estimates for the Gravenstein store:

Explanation / Answer

Sensitivity analysis on investment amount

  Sales

$ 18,000,000

$ 18,000,000

$ 18,000,000

  Variable costs as % of sales

$ 12,420,000

$ 12,420,000

$ 12,420,000

  Fixed cost

$ 3,300,000

$ 3,300,000

$ 3,300,000

Depreciation

$ 380,000

$ 370,000

$ 360,000

Income before taxes

$ 1,900,000

$ 1,910,000

$ 1,920,000

Taxes

760000

764000

768000

Net income

$ 1,140,000

$ 1,146,000

$ 1,152,000

Add: Depreciation

$ 380,000

$ 370,000

$ 360,000

Cash flows

$ 1,520,000

$ 1,516,000

$ 1,512,000

PVAF (8%,12)

7.5361

7.5361

7.5361

Present value of cash flows

$ 11,454,838.59

$ 11,424,694.27

$ 11,394,549.96

Investment

-$ 4,560,000

-$ 4,440,000

-$ 4,320,000

Net present value

$ 6,894,838.59

$ 6,984,694.27

$ 7,074,549.96

Sensitivity analysis on sales

  Sales

$ 12,000,000

$ 18,000,000

$ 22,000,000

  Variable costs as % of sales

$ 12,420,000

$ 12,420,000

$ 12,420,000

  Fixed cost

$ 3,300,000

$ 3,300,000

$ 3,300,000

Depreciation

$ 370,000

$ 370,000

$ 370,000

Income before taxes

-$ 4,090,000

$ 1,910,000

$ 5,910,000

Taxes

-1636000

764000

2364000

Net income

-$ 2,454,000

$ 1,146,000

$ 3,546,000

Add: Depreciation

$ 370,000

$ 370,000

$ 370,000

Cash flows

-$ 2,084,000

$ 1,516,000

$ 3,916,000

PVAF (8%,12)

7.5361

7.5361

7.5361

Present value of cash flows

-$ 15,705,186.59

$ 11,424,694.27

$ 29,511,281.51

Investment

-$ 4,440,000

-$ 4,440,000

-$ 4,440,000

Net present value

-$ 20,145,186.59

$ 6,984,694.27

$ 25,071,281.51

Sensitivity analysis on variable costs

  Sales

$ 18,000,000

$ 18,000,000

$ 18,000,000

  Variable costs as % of sales

$ 12,600,000

$ 12,420,000

$ 12,060,000

  Fixed cost

$ 3,300,000

$ 3,300,000

$ 3,300,000

Depreciation

$ 370,000

$ 370,000

$ 370,000

Income before taxes

$ 1,730,000

$ 1,910,000

$ 2,270,000

Taxes

692000

764000

908000

Net income

$ 1,038,000

$ 1,146,000

$ 1,362,000

Add: Depreciation

$ 370,000

$ 370,000

$ 370,000

Cash flows

$ 1,408,000

$ 1,516,000

$ 1,732,000

PVAF (8%,12)

7.5361

7.5361

7.5361

Present value of cash flows

$ 10,610,797.85

$ 11,424,694.27

$ 13,052,487.13

Investment

-$ 4,440,000

-$ 4,440,000

-$ 4,440,000

Net present value

$ 6,170,797.85

$ 6,984,694.27

$ 8,612,487.13

Sensitivity analysis on fixed costs

  Sales

$ 18,000,000

$ 18,000,000

$ 18,000,000

  Variable costs as % of sales

$ 12,420,000

$ 12,420,000

$ 12,420,000

  Fixed cost

$ 3,600,000

$ 3,300,000

$ 3,100,000

Depreciation

$ 370,000

$ 370,000

$ 370,000

Income before taxes

$ 1,610,000

$ 1,910,000

$ 2,110,000

Taxes

644000

764000

844000

Net income

$ 966,000

$ 1,146,000

$ 1,266,000

Add: Depreciation

$ 370,000

$ 370,000

$ 370,000

Cash flows

$ 1,336,000

$ 1,516,000

$ 1,636,000

PVAF (8%,12)

7.5361

7.5361

7.5361

Present value of cash flows

$ 10,068,200.23

$ 11,424,694.27

$ 12,329,023.64

Investment

-$ 4,440,000

-$ 4,440,000

-$ 4,440,000

Net present value

$ 5,628,200.23

$ 6,984,694.27

$ 7,889,023.64

Sensitivity analysis on investment amount

  Sales

$ 18,000,000

$ 18,000,000

$ 18,000,000

  Variable costs as % of sales

$ 12,420,000

$ 12,420,000

$ 12,420,000

  Fixed cost

$ 3,300,000

$ 3,300,000

$ 3,300,000

Depreciation

$ 380,000

$ 370,000

$ 360,000

Income before taxes

$ 1,900,000

$ 1,910,000

$ 1,920,000

Taxes

760000

764000

768000

Net income

$ 1,140,000

$ 1,146,000

$ 1,152,000

Add: Depreciation

$ 380,000

$ 370,000

$ 360,000

Cash flows

$ 1,520,000

$ 1,516,000

$ 1,512,000

PVAF (8%,12)

7.5361

7.5361

7.5361

Present value of cash flows

$ 11,454,838.59

$ 11,424,694.27

$ 11,394,549.96

Investment

-$ 4,560,000

-$ 4,440,000

-$ 4,320,000

Net present value

$ 6,894,838.59

$ 6,984,694.27

$ 7,074,549.96