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Exercise 11-9 Preference Ranking of Investment Projects [LO11-3] Oxford Company

ID: 2524370 • Letter: E

Question

Exercise 11-9 Preference Ranking of Investment Projects [LO11-3]

Oxford Company has limited funds available for investment and must ration the funds among four competing projects. Selected information on the four projects follows:

  

  

The net present values above have been computed using a 10% discount rate. The company wants your assistance in determining which project to accept first, second, and so forth.

  

        

In order of preference, rank the four projects in terms of net present value, project profitability index and internal rate of return.

     

Oxford Company has limited funds available for investment and must ration the funds among four competing projects. Selected information on the four projects follows:

Explanation / Answer

(1) Computation of Profitability Index

PI= (NPV+ Initial Investment)/ Initial Investment

Project                Profitability Index

A             (900000+319400)/9000000= 1.35

B            (770000+464050)/770000 = 1.60

C            (750000+338750)/750000 = 1.45

D           (950000+207050)/950000 = 1.22

(2) Ranking of Project

The most economical project is given 1st preference and thereafter lower rank

Ranking of Project on the basis of NPV

A higher NPV given 1st preference then lower NPV

Project                 NPV                       Rank

A                             319400                  Third

B                             464050                  First

C                             338750                  Second

D                             207050                 fourth

Profitability Index: Ranking done using higher profitability index index 1st rank and as so on

Project                 PI            Rank

A                             1.35        third

B                             1.60        First

C                             1.45        Second

D                             1.22        Fourth

Ranking of Project on the basis of IRR

An higher IRR is more desirable so given 1st preference then lower IRR

Project                 IRR         Rank

A                             21%        Third

B                             22%        Second

C                             24%        First      

D                             20%        Fourth