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Axis Chemical Co. is analyzing a project that requires an initial investment of

ID: 2652169 • Letter: A

Question

Axis Chemical Co. is analyzing a project that requires an initial investment of $2,225,000. The project’s expected cash flows are:

Year

Cash flow

Year 1

$375,000

Year 2

-150,000

Year 3

475,000

Year 4

425,000

1. Axis Chemical Co.’s WACC is 7%, and the project has the same risk as the firm’s average project. Calculate this project’s modified internal rate of return (MIRR):

a. 21.81%

b. 24.53%

c. -12.32%

d. 29.99%

2. If Axis Chemical Co.’s managers select projects based on the MIRR criterion, they should ___________this independent project.

a. reject

b. accept

3. Which oft the following statements about the relationship between IRR and the MIRR is correct?

a. A typical firm’s IRR will be greater than its MIRR.

b. A typical firm’s IRR will be equal to its MIRR.

c. A typical firm’s IRR will be less than its MIRR.

Year

Cash flow

Year 1

$375,000

Year 2

-150,000

Year 3

475,000

Year 4

425,000

Explanation / Answer

Answer:

1

Calculation of MIRR

Year

Cash flow

FVF at WACC 7%

Terminal Value

CF

Calculation

FVF

CF*FVF

Year 1

$    375,000.00

(1+0.07)^3

             1.31080

$       491,548.50

Year 2

$ (150,000.00)

(1+0.07)^2

             1.22504

$     (183,756.45)

Year 3

$    475,000.00

(1+0.07)^1

             1.14490

$       543,827.50

Year 4

$    425,000.00

(1+0.07)^0

             1.07000

$       454,750.00

#NUM!

$    1,306,369.55

$    2,225,000.00

MIRR = (Terminal Cash flows / initial cash outflows)^n -1

-12.46%

2

MIRR of the Project-12.46 is less than the Required rate of return WACC 7%

Hence the project should be rejected

3

A typical firm’s IRR will be less than its MIRR, Because IRR assumes reinvestment

of intermediary cash flows at IRR, but MIRR assumes it at WACC.

1

Calculation of MIRR

Year

Cash flow

FVF at WACC 7%

Terminal Value

CF

Calculation

FVF

CF*FVF

Year 1

$    375,000.00

(1+0.07)^3

             1.31080

$       491,548.50

Year 2

$ (150,000.00)

(1+0.07)^2

             1.22504

$     (183,756.45)

Year 3

$    475,000.00

(1+0.07)^1

             1.14490

$       543,827.50

Year 4

$    425,000.00

(1+0.07)^0

             1.07000

$       454,750.00

#NUM!

$    1,306,369.55

$    2,225,000.00

MIRR = (Terminal Cash flows / initial cash outflows)^n -1

-12.46%

2

MIRR of the Project-12.46 is less than the Required rate of return WACC 7%

Hence the project should be rejected

3

A typical firm’s IRR will be less than its MIRR, Because IRR assumes reinvestment

of intermediary cash flows at IRR, but MIRR assumes it at WACC.

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