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Assume you have 3 projects with the following cash flows, and the projects are i

ID: 2783669 • Letter: A

Question

Assume you have 3 projects with the following cash flows, and the projects are independent. The cost of capital (the WACC) is 3% and the required rate of return is 20%. To make the investment decisions, how many investment decision rules do you have for each project? Discuss briefly about each rule (you need to discuss NPV, IRR, Payback Period, and Profitability Index for sure). 2) Which project/projects should you choose based on these 4 decision rules ? Explain and show all calculations to support your answers.

Year

0

1

2

3

4

Project 1

-250

100

100

150

220

Project 2

-825

0

0

7000

-6500

Project 3

-20

40

60

80

-245

Year

0

1

2

3

4

Project 1

-250

100

100

150

220

Project 2

-825

0

0

7000

-6500

Project 3

-20

40

60

80

-245

Explanation / Answer

NPV = PRESENT VALUE OF CASH INFLOWS - INITIAL INVESTMENT

to find NPV, we multiply the cash inflows with the present value interest factor for 3%, which is the WACC

project1        NPV= ( 100 * 0.971+100*0.943+150*0.915+220*0.889)   -250= 524.23-250=274.23

project2        NPV= (0*0.971+0*0.943+7000 *0.915-6500*0.889) -825= 626.5-825= -198.5

project3         NPV=(40*0.971+60*0.943+80* 0.915-245*0.889)-20 = -49.185-20= -69.185

decision is accept project1

PROFITABILITY INDEX= PRESENT VALUE OF CASH INFLOWS/INITIAL INVESTMENT

project 1 PI= 524.23/250= 2.10

project2 PI= 626.5/825= 0.76

project3 PI= -49.185/20= -2.46

decision is accept project1

PAYBACK PERIOD

project 1 : 200 is recovered in2 years. the balance 250-200 , that is 50 is recovered in the third year.The fraction of a year in which 50 is recovered= 50/150= 0.33. So payback period=2+0.33=2.33years

project2. 7000 is recovered in the third year. fraction of a year in which 825 is recovered= 825/7000= 0.18. So payback period = 2+0.18= 2.18 years

project 3=40 is recovered in the 1st year. fraction of a year in which 20 is recovered is 20/40= 0.5 or half yearr

decision is project3 whoich has shortest payback period of half year

IRR IS THE RATE OF RETURN THAT MAKES npv=0

IRR OF project1

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