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Sanders Enterprises, Inc., has been considering the purchase of a new manufactur

ID: 2816042 • Letter: S

Question

Sanders Enterprises, Inc., has been considering the purchase of a new manufacturing facility for $273,000. The facility is to be fully depreciated on a straight-line basis over seven years. It is expected to have no resale value after the seven years. Operating revenues from the facility are expected to be $108,000, in nominal terms, at the end of the first year. The revenues are expected to increase at the inflation rate of 3 percent. Production costs at the end of the first year will be $33,000, in nominal terms, and they are expected to increase at 4 percent per year. The real discount rate is 6 percent. The corporate tax rate is 38 percent.

Calculate the NPV of the project.

(P.S. the NPV is not 88395.63 since I tried that answer already.)

Calculate the NPV of the project.

(P.S. the NPV is not 88395.63 since I tried that answer already.)

Explanation / Answer


Discounting rate = (1+Real rate) x (1+Inflation rate) -1

= (1+6%) x (1+3%) -1

= 9.18%

Year

Cash outflows

Cash inflows

Depreciation = D = =273000/7 = 39000

Net Working capital = NWC

Net Cash flows = Cash outflow + NWC

Discount factor = Df = 1/(1+Rate)^Year

Present Values

0

-273000.00

0.00

0.00

-273,000.00

1.000000

-273,000.00

Co

Ci

D

NWC

Net Cash flow = (Co+Ci-D)x(1-Tax)+D+NWC

Df = 1/(1+9.18%)^Year

Df x Net Cash flows

1

-33,000.00

108,000.00

39,000.00

61,320.00

0.915919

56,164.1531

2

-34,320.00

111,240.00

39,000.00

62,510.40

0.838907

52,440.4121

3

-35,692.80

114,577.20

39,000.00

63,728.33

0.768371

48,966.9991

4

-37,120.51

118,014.52

39,000.00

64,974.28

0.703765

45,726.6259

5

-38,605.33

121,554.95

39,000.00

66,248.76

0.644591

42,703.3569

6

-40,149.55

125,201.60

39,000.00

67,552.27

0.590393

39,882.3895

7

-41,755.53

128,957.65

39,000.00

68,885.31

0.540752

37,249.8717

Total = NPV =

50,133.81

Year

Cash outflows

Cash inflows

Depreciation = D = =273000/7 = 39000

Net Working capital = NWC

Net Cash flows = Cash outflow + NWC

Discount factor = Df = 1/(1+Rate)^Year

Present Values

0

-273000.00

0.00

0.00

-273,000.00

1.000000

-273,000.00

Co

Ci

D

NWC

Net Cash flow = (Co+Ci-D)x(1-Tax)+D+NWC

Df = 1/(1+9.18%)^Year

Df x Net Cash flows

1

-33,000.00

108,000.00

39,000.00

61,320.00

0.915919

56,164.1531

2

-34,320.00

111,240.00

39,000.00

62,510.40

0.838907

52,440.4121

3

-35,692.80

114,577.20

39,000.00

63,728.33

0.768371

48,966.9991

4

-37,120.51

118,014.52

39,000.00

64,974.28

0.703765

45,726.6259

5

-38,605.33

121,554.95

39,000.00

66,248.76

0.644591

42,703.3569

6

-40,149.55

125,201.60

39,000.00

67,552.27

0.590393

39,882.3895

7

-41,755.53

128,957.65

39,000.00

68,885.31

0.540752

37,249.8717

Total = NPV =

50,133.81

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