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this is Financial Management. please do 5 6 7, thank you George is currently con

ID: 2810388 • Letter: T

Question

this is Financial Management. please do 5 6 7, thank you

George is currently considering the replacement of an old grinder in his workshop. The old grinder was purchased 3 years ago for $40,000. It is being depreciated using the prime (straight line) depreciation method. Its life is 5 years with no salvage value at the end of the 5th year. A trader has offered George $25,000 for the old grinder The new grinder which George would like to purchase costs $70,000. The installation cost is S5,000. This grinder would also be depreciated over 5 years using the prime method. However, at the end of the 5th year, its expected sales value is $5,000. The new grinder requires an increase of $7,550 in net working capital. Tax rate is 30% Annual revenue and expenses before depreciation, interest and tax are estimated below: PERIOD NEW GRINDER OLD GRINDER Revenue 500,000 500,000 500,000 500,000 500,000 Revenue Year 1550,000 Year 2 575,000 Year 3600,000 Year 4 625.000 Year 5625,000 Expenses 490,000 505,000 525,000 545,000 545,000 Expenses 445,000 445,000 445,000 445,000 445,000 1) Calculate the initial investment associated with the new grinder 2) Calculate the relevant (incremental) operating net cash flows. Explain why interest should not 3) Calculate the terminal cash flows 5) Calculate the net present values of the incremental cash flows using costs of capital of 8.00%, be included as a project cost. 4) Prepare a table with all the incremental cash flows of the project. 12.00%, 16.00% and 20.00%. Comment on the change in the NPV when the cost of capital changes change accordingly? accepted? 6) Calculate the internal rate of return. If the cost of capital changes, will the internal rate of return 7) At which cost of capital (analyse the four situations given in part 5) will the project be NOTE: Please provide all workings, calculations and explanations. Marks are given throughout the assignment answers. A right process but wrong end results will still receive marks

Explanation / Answer

New Grinder New Grinder Increamental Cashflow Increamental Cashflow-Net Year Revenue Expense Revenue Expense Revenue Expense Net Cashflow 1        550,000 490,000 500,000 445,000     50,000                 45,000                                          5,000 2        575,000 505,000 500,000 445,000     75,000                 60,000                                       15,000 3        600,000 525,000 500,000 445,000 100,000                 80,000                                       20,000 4        625,000 545,000 500,000 445,000 125,000               100,000                                       25,000 5        625,000 545,000 500,000 445,000 125,000               100,000                                       25,000 Tax rate 30% Year-1 Year-2 Year-3 Year-4 Year-5 Increamental revenue                  5,000          15,000                 20,000           25,000                 25,000 Less: Depreciation as per table given below                  7,000             7,000                 15,000           15,000                 15,000 Profit before tax                (2,000)             8,000                   5,000           10,000                 10,000 Tax                    (600)             2,400                   1,500             3,000                   3,000 Profit After Tax                (1,400)             5,600                   3,500             7,000                   7,000 Add Depreciation                  7,000             7,000                 15,000           15,000                 15,000 Cash Profit After tax                  5,600          12,600                 18,500           22,000                 22,000 New Machine Old Machine Cost of macine           75,000                 16,000 Depreciation           75,000                          -   WDV                   -                   16,000 Sale price             5,000                 25,000 Profit/(Loss)             5,000                   9,000 Tax @ 35%             1,500                   2,700 Sale price after tax             3,500                 22,300 Initial Invesment in Machine/Equipment                52,700 Old Machine cost                40,000 Annual depreciation-SLM                  8,000 WDV after 3 years                16,000 Depreciation on New Depreciation Year-1 Year-2 Year-3 Year-4 Year-5 Total Depreciation Cost                75,000           75,000                 75,000           75,000                 75,000 Dep Rate 20.00% 20.00% 20.00% 20.00% 20.00% Deprecaition                15,000           15,000                 15,000           15,000                 15,000        75,000 Depreciation on Old Depreciation Year-1 Year-2 Year-3 Year-4 Year-5 Year-6 Total Depreciation Cost                16,000           16,000                 16,000           16,000                 16,000           16,000 Dep Rate 50.00% 50.00% Deprecaition                  8,000             8,000                          -                      -                            -                      -          16,000 Increamental Depreciation                  7,000             7,000                 15,000           15,000                 15,000                    -          59,000     Calculation of Annual Cash flow Year Captial Working captial Operating cash Annual Cash flow 0              (52,700)           (7,550)          (60,250) 1                   5,600             5,600 2                 12,600           12,600 3                 18,500           18,500 4                 22,000           22,000 5                  3,500             7,550                 22,000           33,050 Solution 5 8.00% 12% 16% 20% NPV@ 0.08 NPV@ 0.12 NPV@ 0.16 NPV@ 0.2 Year Cash flow PV factor PV-Cash flow PV factor PV-Cash flow PV factor PV-Cash flow PV factor PV-Cash flow 0         (60,250) 1.000 (60,250) 1.000                                      (60,250) 1.000    (60,250) 1.000    (60,250) 1       5,600.00 0.926       5,185 0.893                                          5,000 0.862        4,828 0.833        4,667 2     12,600.00 0.857     10,802 0.797                                       10,045 0.743        9,364 0.694        8,750 3     18,500.00 0.794     14,686 0.712                                       13,168 0.641      11,852 0.579      10,706 4     22,000.00 0.735     16,171 0.636                                       13,981 0.552      12,150 0.482      10,610 5     33,050.00 0.681     22,493 0.567                                       18,753 0.476      15,736 0.402      13,282 NPV       9,087 Total PV                                             697 Total PV      (6,320) Total PV    (12,236) Solution 6 IRR =Lower rate + Difference in rates*(NPV at lower rate)/(Lower rate NPV-Higher rate NPV) =12%+ (16%-12%)*(697/(697+6439)) 12.39% IRR will not change based on different cost of capital as IRR represents the return generated by project. Solution 7 Since NPV is positive till 12% cost of capital, the project should be accepted till there. Post that NPV turns negative so the project should not be accepted.