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1) Assume that you are an investment analyst preparing an analysis of an investm

ID: 2745075 • Letter: 1

Question

1) Assume that you are an investment analyst preparing an analysis of an investment

opportunity for a client. Your client is considering the acquisition of an apartment

complex from a developer at the point in time when the apartments are ready for

first occupancy. Your have developed the following information.

1) Number of units = 36

2) First year market rent per unit = $450 per month

3) Rent is projected to increase by 8% each year

4) Annual vacancy rate = 3% of PGI(Potential Gross Income)

5) Annual collection loss = 2% of PGI(Potential Gross Income)

6) Annual operating expense = 35% of EGI(Effective Gross Income)

7) Miscellaneous yearly income (parking and washers/dryers) = $800

8) Monthly miscellaneous income is expected to remain constant

9) Purchase price = $2,000,000

10) Estimated value of land = $500,000

11) Anticipated mortgage terms:

a) Loan to value ratio = .80

b) Interest rate = 6%

c) Years to maturity = 25

d) Points charged = 3

e) Prepayment penalty = 2% of outstanding balance

f) Level payment, fully amortized

g) Fixed interest rate, annual payments

12) Anticipated holding period = 4 years

13) Proportion by which property is expected to appreciate during the holding

period -- 5% a year

14) Estimated selling expenses as proportion of future sales price = 5%

15) Marginal income tax rate for the client = 28%

16) It is assumed that the property is put into service on January 1st and sold on

December 31st

17) Assume the client is "active" in the property management

18) It is assumed that the client has an adjusted gross income of $95,000 and

has no other passive income not offset by other passive losses (for each year

of the anticipated holding period)

19) Client's minimum required after tax rate of return on equity = 11%

Calculate:

a. The before-tax and after-tax cash flows for each year of the holding period

and the before-tax and after-tax equity reversion.

b. For the first year of operation the:

(1) Overall (cap) rate of return

(2) Equity dividend rate

(3) Gross income multiplier

(4) Debt coverage ratio

c. The after-tax net present value and the after-tax internal rate of return.

d. Is this an investment that should be considered? Explain.

Explanation / Answer

Given number of units in the Apartment complex =36 units.

Market rent per unit =$450 per month.

Increase in rent per year =8% per year.

Rent per year is calculated as $450 per month for 12 months and for 36 apartments.

=$450*12*36

=$194,400

Annual increment in rent is 8%, so for the second year it is $194,400*108% and so on for the third year and fourth year, i.e, 108% of anticipated rent of second year. Therefore, anticipated rent for four years is as follows, as the holding period is 4 years.

Loan value =$2,000,000 * 80% =$1,600,000.

Down payment =400,000.

Points charged =3, therefore, cash paid at the time of disbursal of the loan =$1,600,000 * 3%

=$48,000.

EMI =PMT(rate,nper,pv)

=PMT(.06,25,1600000)

=$125,162.75

Loan schedule for four years is as below:

Prepayment fees =$1,472,424.17*2%

=$29,448.48.

Value of the property at the end of holding period:

Selling expenses of the property in the year of sale =5% of $2,431,012.50

=$121,550.63.

Particulars First year second year 3 rd year 4th year Anticipated rent $194,400.00 $209,952.00 $226,748.16 $244,888.01