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ID: 2458755 • Letter: H

Question

home / study / questions and answers / business / finance / you have been asked by the president of your company ... Your question has been answered! Rate it below. Let us know if you got a helpful answer. Question You have been asked by the president of your company to evaluate the proposed acquisition of a new special-purpose machine. The machine's basic price is $1,000,000 and our accountant requires that it be written off over its 5 year class using straight line depreciation to a book value of $0. Purchase of the machine would require an increase in net working capital of $20,000 at t=0 only. The machine would increase the firm's before tax revenues by $960,000 per year but would also increase operating costs by $100,000 per year. It is expected to be used for 3 years and then be sold for $800,000. The firm's marginal tax rate is 40 percent, and the project's cost of capital is 18 percent. (Please show your work)

a) What is the net investment required at t=0?

b) What are the operating cash flows each year?

c) What is the total value of ending (non operating) cash flow in year 3?

d) What is the project's NPV?

Explanation / Answer

Net investment required at t = 0 is

Machine cost = 1000000

Working Capital = 20000

Total = 10,20,000

Operating cashflow would be

Net Revenue = 960000

(-)Operating cost = 100000

(-) Depreciation = 200000

Net income = 660000

- Tax @ 40% = 264000

Profit = 396000

+ Depreciation = 200000

Operating Cashflow = 596000

Ending value in year 3 is

Sales price = 800000

- Accumulated Depreciation ( 1000000 * 3/5) = 600000

Gain = 200000

Tax @40% = 80000

Net Gain = 120000

Non Operating Cash flow = 800000 - Tax = 720000

NPV = PV of inflows - PV of outflow

= 596000 PVIFA(18%,5) + 720000 PVIF(18%.3) - 1020000

= 1863793 + 438214 - 1020000

=1282007.228