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A project will produce operating cash flows of $35,000 a year for three years. T

ID: 2816811 • Letter: A

Question

A project will produce operating cash flows of $35,000 a year for three years. The project requires the purchase of equipment at an initial cost of $84,000 and additional investment in net working capital of $3,500 (which will be fully recovered at the end of project’s life). The equipment will be depreciated straight-line to a zero book value over the life of the project. The equipment will be sold at the end of the project creating a $15,000 after-tax cash flow. At the end of the project, net working capital will return to its normal level. What is the net present value of this project given a required return of 12 percent? PLEASE SHOW WORK.

Explanation / Answer

Present value of inflows=cash inflow*Present value of discounting factor(rate%,time period)

=35000/1.12+35000/1.12^2+35000/1.12^3+3500/1.12^3+15000/1.12^3

=35000[1/1.12+1/1.12^2+1/1.12^3]+3500/1.12^3+15000/1.12^3

=(35000*2.401831268)+(3500*0.711780247)+(15000*0.711780247)

which is equal to

=$97232.03(Approx)

Present value of outflows=$84000+additional investment in net working capital

=$84000+$3500

=$87500

NPV=Present value of inflows-Present value of outflows

=$97232.03-$87500

which is equal to

=$9732.03(Approx).

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