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3. A company is considering to select a project out of the two mutually exclusiv

ID: 2664939 • Letter: 3

Question

3. A company is considering to select a project out of the two mutually exclusive projects. The Company’s cost of capital is 10% and the net after tax cash flow of ht project are as follows.:

Year 0 1 2 3 4 5
Project X (Rs.) 2,00,000 35,000 80,000 90,000 75,000 20,000

Project Y (Rs.) 2,00,000 2,18,000 10,000 10,000 4,000 3,000

(i) Calculate the NPV and IRR of each project.
(ii) State, with reasons, which project you would recommended.
The discount factors are as follows:
Year 0 1 2 3 4 5
Discount Factor
At 10% 1 0.91 0.83 0.75 0.68 0.62
At 20% 1 0.83 0.69 0.58 0.48 0.41

Explanation / Answer

Project A should be selected because NPV of project is higher than Project B.

Project B should be selected because IRR of project is higher than Project A.

Project A Project B Year Cash Flow PVF at 10% PV of Cash Flow Cash Flow PV of Cash Flow 0 Rs.       -2,00,000.00 1 Rs.      -2,00,000.00 Rs.    -2,00,000.00 Rs.         -2,00,000.00 1 Rs.            35,000.00 0.91 Rs.           31,818.18 Rs.     2,18,000.00 Rs.           1,98,181.82 2 Rs.            80,000.00 0.83 Rs.           66,115.70 Rs.         10,000.00 Rs.                8,264.46 3 Rs.            90,000.00 0.75 Rs.           67,618.33 Rs.         10,000.00 Rs.                7,513.15 4 Rs.            75,000.00 0.68 Rs.           51,226.01 Rs.           4,000.00 Rs.                2,732.05 5 Rs.            20,000.00 0.62 Rs.           12,418.43 Rs.           3,000.00 Rs.                1,862.76 NPV Rs.           29,196.65 Rs.              18,554.25 IRR 16% 19%
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