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What is the profitability index for the set of cash flows if the relevant discou

ID: 2712158 • Letter: W

Question

What is the profitability index for the set of cash flows if the relevant discount rate is 11 percent? (Do not round intermediate calculations and round your answer to 3 decimal places, e.g., 32.161.)

Profitability index __________

What is the profitability index for the set of cash flows if the relevant discount rate is 16 percent? (Do not round intermediate calculations and round your answer to 3 decimal places, e.g., 32.161.)

Profitability index __________

What is the profitability index for the set of cash flows if the relevant discount rate is 23 percent? (Do not round intermediate calculations and round your answer to 3 decimal places, e.g., 32.161.)

Profitability index __________

Year Cash Flow 0 –$ 18,400 1 10,700 2 9,600 3 6,100

Explanation / Answer

Profitability index at 11% discount rate is as follows:

Use the following formula:

Present value of future cash flows/Initial investment

=21,890/18,400

=1.19

Working note:

Year

Cash flow

Discount rate@11%

Discounted cash flow

0

-18400

                         1.00

          -18,400.00

1

10700

                         0.90

              9,639.63

2

9600

                         0.81

              7,791.36

3

6100

                         0.73

              4,459.71

            21,890.70

The profitability index is 1.19.

Profitability index at 16% discount rate is as follows:

=20,260/18,400

=1.1

Year

Cash flow

Discount rate@16%

Discounted cash flow

0

18400

                         1.00

            18,400.00

1

10700

                         0.86

              9,223.40

2

9600

                         0.74

              7,132.80

3

6100

                         0.64

              3,904.00

            20,260.20

Thus, it is 1.1

Profitability index at 23% discount rate is as follows:

=18,321/18,400

=1

Year

Cash flow

Discount rate@23%

Discounted cash flow

0

18400

                         1.00

            18,400.00

1

10700

                         0.81

              8,699.10

2

9600

                         0.66

             6,344.64

3

6100

                         0.54

              3,277.53

            18,321.27

Thus, it is 1.

Year

Cash flow

Discount rate@11%

Discounted cash flow

0

-18400

                         1.00

          -18,400.00

1

10700

                         0.90

              9,639.63

2

9600

                         0.81

              7,791.36

3

6100

                         0.73

              4,459.71

            21,890.70

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