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Lakeside Winery is considering expanding its winemaking operations. The expansio

ID: 2827140 • Letter: L

Question

Lakeside Winery is considering expanding its winemaking operations. The expansion will require new equipment costing $665,000 that would be depreciated on a straight-line basis to zero over the 6-year life of the project. The equipment will have a market value of $176,000 at the end of the project. The project requires $46,000 initially for net working capital, which will be recovered at the end of the project. The operating cash flow will be $151,600 a year. What is the net present value of this project if the relevant discount rate is 12 percent and the tax rate is 40 percent?

?$10,905

?$12,925

?$9,815

–$11,632

?$13,919

Explanation / Answer

?$10,905

Working:

Net Present Value is calculated as follows: Year 0 1 2 3 4 5 6 Total Operating cash flow $       1,51,600 $    1,51,600 $    1,51,600 $    1,51,600 $    1,51,600 $ 1,51,600 Investment in new fixed assets $    -6,65,000 Investment in net working capital $       -46,000 Release of net working capital $     46,000 After tax sael of equipment $ 1,05,600 Total cash flow $    -7,11,000 $       1,51,600 $    1,51,600 $    1,51,600 $    1,51,600 $    1,51,600 $ 3,03,200 Discount factor @ 12%             1.0000               0.8929            0.7972            0.7118            0.6355            0.5674         0.5066 Present Value $    -7,11,000 $       1,35,357 $    1,20,855 $    1,07,906 $       96,345 $       86,022 $ 1,53,611 $     -10,905 Working; After tax sale proceeds = $       1,76,000 x (1-0.40) = $    1,05,600