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(a) Henkel Company is considering three long-term capital investment proposals.

ID: 2470453 • Letter: #

Question

(a)

Henkel Company is considering three long-term capital investment proposals. Each investment has a useful life of 5 years. Relevant data on each project are as follows.
Project Kilo Project Lima Project Oscar Capital investment $167,400 $178,200 $212,550 Annual net income:     Year 1 14,040 18,900 29,700 2 14,040 17,820 24,300 3 14,040 16,740 23,220 4 14,040 12,420 14,580 5 14,040 9,180 13,500 Total $70,200 $75,060 $105,300

Depreciation is computed by the straight-line method with no salvage value. The company’s cost of capital is 15%. (Assume that cash flows occur evenly throughout the year.) (Refer the below table)



Explanation / Answer

PBP Kilo Lima Oscar Time Amount Cumulative Amount Cumulative Amount Cumulative                                                                                                             -             (167,400.00)                     (167,400.00)                       (178,200.00)                       (178,200.00)       (212,550.00)                           (212,550.00)                                                                                                         1.00                47,520.00                     (119,880.00)                           54,540.00                       (123,660.00)            72,210.00                           (140,340.00)                                                                                                         2.00                47,520.00                        (72,360.00)                           53,460.00                         (70,200.00)            66,810.00                             (73,530.00)                                                                                                         3.00                47,520.00                        (24,840.00)                           52,380.00                         (17,820.00)            65,730.00                                (7,800.00)                                                                                                         4.00                47,520.00                          22,680.00                           48,060.00                           30,240.00            57,090.00                                49,290.00                                                                                                         5.00                47,520.00                          70,200.00                           44,820.00                           75,060.00            56,010.00                             105,300.00 PBP 3 + 24,840/47,520 3+17,820/48,060 3 + 7,800/57,090 PBP 3.52 years Approx 3.37 Years approx 3.14 years approx Particulars Kilo Lima Oscar investment              167,400.00                        178,200.00                         212,550.00 Depreciation per Year = Amount/5                33,480.00                          35,640.00                           42,510.00 Add dep to net income to derive cash flows