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Keiper, Inc., is considering a new three-year expansion project that requires an

ID: 2644365 • Letter: K

Question

Keiper, Inc., is considering a new three-year expansion project that requires an initial fixed asset investment of $2.94 million. The fixed asset will be depreciated straight-line to zero over its three-year tax life, after which time it will be worthless. The project is estimated to generate $2,160,000 in annual sales, with costs of $855,000. The project requires an initial investment in net working capital of $380,000, and the fixed asset will have a market value of $250,000 at the end of the project. If the tax rate is 34 percent, what is the project

Keiper, Inc., is considering a new three-year expansion project that requires an initial fixed asset investment of $2.94 million. The fixed asset will be depreciated straight-line to zero over its three-year tax life, after which time it will be worthless. The project is estimated to generate $2,160,000 in annual sales, with costs of $855,000. The project requires an initial investment in net working capital of $380,000, and the fixed asset will have a market value of $250,000 at the end of the project. If the tax rate is 34 percent, what is the project

Explanation / Answer

Initial Investment =  initial fixed asset investment + initial investment in net working capital

Initial Investment = 2940000 + 380000

Initial Investment = $ 3320000

Annual Depreciation = initial fixed asset investment/three-year tax life

Annual Depreciation = 2940000/3

Annual Depreciation = 980000

Annual operating Cash Flow = (Annual sales - Annual Cost) * (1-tax rate) + Annual Depreciation* tax rate

Annual operating Cash Flow = ( 2160000-855000)*(1-34%) + 980000*34%

Annual operating Cash Flow = 1194500

Terminal Value = Working capital recovered + post tax salavage Value

Terminal Value = 380000 + 250000*(1-34%)

Terminal Value = $ 545000

Cash Flow in Year 0 = - $ 3,320,000

Cash Flow in Year 1 = $ 1,194,500

Cash Flow in Year 2 = $ 1,194,500

Cash Flow in Year 3 = 1194500 + 545000

Cash Flow in Year 3 = $ 1,739,500

Answer

If the required return is 10 percent, what is the project's NPV? (Do not round intermediate calculations and round your final answer to 2 decimal places. (e.g., 32.16))

NPV = - Intial Investment + Year 1 Cash Flow/(1+ required return)+ Year 2 Cash Flow/(1+ required return)^2 + Year 3 Cash Flow/(1+ required return)^3

NPV = -3320000 + 1194500/1.10 + 1194500/1.10^2 + 1739500/1.10^3

NPV = $ 60,011.27

Years Cash Flow   Year 0 - 3,320,000   Year 1            1,194,500   Year 2            1,194,500   Year 3            1,739,500