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1. Suppose Palmer Properties is considering investing $2.6 million today (i.e.,

ID: 2714328 • Letter: 1

Question

1. Suppose Palmer Properties is considering investing $2.6 million today (i.e., C0 = -2,600,000) on a new project that is expected to last for 7 years. The project is expected to generate annual cash flows of C1 = -250,000; C2 = 300,000, C3 = 500,000 and then $800,000 for period C4 through C7. If the discount rate is 8% and management’s payback period cutoff is 5 years:

(a) What is the payback period for the project? Show your work

(b) What is the net present value of the project ? Show your work

(c) What is the internal rate of return on the project ? Show your work

(d) Under which method(s) above should the company accept the project (applying the acceptance rules)? Explain

Explanation / Answer

Computation of payback period

Years Cashflows Cummulative cash flows

1 - 250000 (250000)

2 300000 50000

3 500000 550000

4 800000 1350000

5 800000 2150000

6 800000 2950000

7 800000 3750000

Pay back period = 5 + 450000 / 750000

= 5 + 0.6 = 5.6

b. Computation of net present value

   Year Cash inflows Discount@ 8% PV cash inflows

   1 - 250000 0.926 (231500)

   2 300000 0.857 257100

   3 500000 0.794 397000   

   4 800000 0.735 588000

   5 800000 0.681 544800

   6 800000 0.630 504000

   7 800000 0.584 467200

   Total PV cash inflows 2526600

less : initial investment (2600000)

   NPV (73400)

C. Computation of IRR

   Year cash inflows discount @10% PV cash inflows

   1 - 250000 .909 (227250)

   2 300000 .826 247800

   3 500000 .751 375500

   4 800000 .683 546400

   5 800000 .621 496800

   6 800000 .565 452000

   7 800000 . 513 410400

   Totl PV cash inflows 2301650

   less: initial investment 2600000

   NPV (298350)

   IRR = lower rate + NPV lower rate / NPV lower rate - NPV higher rate * difference factor

   = 8 + -73400 / (-73400 + 298350 ) * 2

= 8 - 0.656

   = 7.34%

d. Pay back period is rejected, because pay back period is greater than cutoff period so, it is rejected.

   NPV has rejected, because NPV has negative value

IRR is that discounting rate 7.34% at which NPV of the project is zero . so it can be accepted.