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Revenues generated by a new fad product are forecast as follows: Year: Revenues:

ID: 2711512 • Letter: R

Question

Revenues generated by a new fad product are forecast as follows:

Year: Revenues:

1 $54,000

2 $30,000

3 $20,000

4 $10,000

Thereafter 0

Expenses are expected to be 50% of revenues, and working capital required in each year is expected to be 10% of revenues the following year. The product requires an immediate investment of $50,000 in plant and equipment. The initial investment in the product is $55,400.

If the plant and equpment are depreciated over 4 years to a salvage value of zero using straight line depreciation, and the firm's tax reate is 30%, what are the projected cash flows in each year? (Assume the plant and equipment are worthless at the end of 4 years.

Cash Flow Year 1: ??

Cash Flow Year 2: ??

Cash Flow Year 3: ??

Cahs Flow Year 4: ??

If the Opportunity cost of capital is 12%, what is the projects NPV? (Do not round intermediate calculations. Round your answer to 2 decimal places)

NPV: ???

What is project IRR? (Do not round intermediate calculations. Round your answer to 2 decimal places)

IRR % is: ???

Explanation / Answer

Cash flow for each year is calculated in the following table.

NPV of this product can be calculated as below

NPV = NPV(12%,H3:H7) = -15,741.31

IRR can be calculated as below

IRR = IRR(H3:H7) = -6.71%

1 2 1-2 3 3*Tax EBIT(1-t)-WC+TS Year Revenue Expenses EBIT WC Depreciation Tax Shield Cash Flow 0                    (55,400) 1                  54,000             27,000          27,000          3,000              13,850                        4,155                      18,705 2                  30,000             15,000          15,000          2,000              13,850                        4,155                      11,905 3                  20,000             10,000          10,000          1,000              13,850                        4,155                        9,655 4                  10,000               5,000            5,000                 -                13,850                        4,155                        7,405 5                           -                        -                     -                   -                          -                                 -  
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