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Projects A and B are mutually exclusive projects. They have the following cash f

ID: 2718479 • Letter: P

Question

Projects A and B are mutually exclusive projects. They have the following cash flows: Use increments of 2% in finding the profile (ie., 0%,2%,4%,etc.) out to 28%. From your profile, approximately what is the ERR of project A and the IRR of project B? If the required rate of return (r) is 7%, which project should you choose? Do a NPV profile for this capital budgeting project. Use 12% increments out to 156%when finding the NPV profile Redo the NPV profile using 6 % increments to find the IRR, what can you say about the approximate IRR?

Explanation / Answer

a)

Year

0

1

2

3

4

5

NPV

Profile0(rateof return=0%)

Project A

-16000

9500

4000

5200

1200

900

4800

Project B

-16000

4500

3000

3500

5000

7000

7000

Profile1(rateof return=2%)

Project A

-16000.0

9313.7

3844.7

4900.1

1108.6

815.2

3982.2

Project B

-16000.0

4411.8

2883.5

3298.1

4619.2

6340.1

5552.7

Profile2(rateof return=4%)

Project A

-16000.0

9134.6

3698.2

4622.8

1025.8

739.7

3221.1

Project B

-16000.0

4326.9

2773.7

3111.5

4274.0

5753.5

4239.6

Profile3(rateof return=6%)

Project A

-16000.0

8962.3

3560.0

4366.0

950.5

672.5

2511.3

Project B

-16000.0

4245.3

2670.0

2938.7

3960.5

5230.8

3045.2

Profile4(rateof return=8%)

Project A

-16000.0

8796.3

3429.4

4127.9

882.0

612.5

1848.1

Project B

-16000.0

4166.7

2572.0

2778.4

3675.1

4764.1

1956.3

Profile5(rateof return=10%)

Project A

-16000.0

8636.4

3305.8

3906.8

819.6

558.8

1227.4

Project B

-16000.0

4090.9

2479.3

2629.6

3415.1

4346.4

961.4

Profile6(rateof return=12%)

Project A

-16000.0

8482.1

3188.8

3701.3

762.6

510.7

645.5

Project B

-16000.0

4017.9

2391.6

2491.2

3177.6

3972.0

50.2

Profile7(rateof return=14%)

Project A

-16000.0

8333.3

3077.9

3509.9

710.5

467.4

99.0

Project B

-16000.0

3947.4

2308.4

2362.4

2960.4

3635.6

-785.8

Profile8(rateof return=16%)

Project A

-16000.0

8189.7

2972.7

3331.4

662.7

428.5

-415.0

Project B

-16000.0

3879.3

2229.5

2242.3

2761.5

3332.8

-1554.7

Profile9(rateof return=18%)

Project A

-16000.0

8050.8

2872.7

3164.9

618.9

393.4

-899.2

Project B

-16000.0

3813.6

2154.6

2130.2

2578.9

3059.8

-2263.0

Profile10(rateof return=20%)

Project A

-16000.0

7916.7

2777.8

3009.3

578.7

361.7

-1355.9

Project B

-16000.0

3750.0

2083.3

2025.5

2411.3

2813.1

-2916.8

Profile11(rateof return=22%)

Project A

-16000.0

7786.9

2687.4

2863.7

541.7

333.0

-1787.3

Project B

-16000.0

3688.5

2015.6

1927.5

2257.0

2590.0

-3521.4

Profile12(rateof return=24%)

Project A

-16000.0

7661.3

2601.5

2727.3

507.6

307.0

-2195.4

Project B

-16000.0

3629.0

1951.1

1835.7

2114.9

2387.8

-4081.5

Profile13(rateof return=26%)

Project A

-16000.0

7539.7

2519.5

2599.5

476.1

283.4

-2581.8

Project B

-16000.0

3571.4

1889.6

1749.7

1983.8

2204.2

-4601.3

Profile14(rateof return=28%)

Project A

-16000.0

7421.9

2441.4

2479.6

447.0

261.9

-2948.2

Project B

-16000.0

3515.6

1831.1

1668.9

1862.6

2037.3

-5084.5

b)

IRR= rate at which NPV=0

From the profile

For Project A, NPV is closer to zero (99) at 14% (Profile 7)

For Project B, NPV is closer to zero (50) at 12% (Profile 6)

Thus

Approximate IRR for Project A=14%

Approximate IRR for Project B=12%

c)

For required rate of return=7%

Year

0

1

2

3

4

5

NPV

Cash flow

Project A

-16000

9500

4000

5200

1200

900

4800

Project B

-16000

4500

3000

3500

5000

7000

7000

Present Value

Required rate=7%

Project A

-16000.0

8878.5

3493.8

4244.7

915.5

641.7

2174.2

Project B

-16000.0

4205.6

2620.3

2857.0

3814.5

4990.9

2488.3

NPV of Project B is higher than the NPV of project A at 7%, thus I would choose project B

2)

IRR= rate at which NPV=0

From the profile

NPV is closer to zero (-8.8) at 144%

Thus Approximate IRR=144%

Year

0

1

2

3

4

5

NPV

Profile0(rateof return=0%)

Project A

-16000

9500

4000

5200

1200

900

4800

Project B

-16000

4500

3000

3500

5000

7000

7000

Profile1(rateof return=2%)

Project A

-16000.0

9313.7

3844.7

4900.1

1108.6

815.2

3982.2

Project B

-16000.0

4411.8

2883.5

3298.1

4619.2

6340.1

5552.7

Profile2(rateof return=4%)

Project A

-16000.0

9134.6

3698.2

4622.8

1025.8

739.7

3221.1

Project B

-16000.0

4326.9

2773.7

3111.5

4274.0

5753.5

4239.6

Profile3(rateof return=6%)

Project A

-16000.0

8962.3

3560.0

4366.0

950.5

672.5

2511.3

Project B

-16000.0

4245.3

2670.0

2938.7

3960.5

5230.8

3045.2

Profile4(rateof return=8%)

Project A

-16000.0

8796.3

3429.4

4127.9

882.0

612.5

1848.1

Project B

-16000.0

4166.7

2572.0

2778.4

3675.1

4764.1

1956.3

Profile5(rateof return=10%)

Project A

-16000.0

8636.4

3305.8

3906.8

819.6

558.8

1227.4

Project B

-16000.0

4090.9

2479.3

2629.6

3415.1

4346.4

961.4

Profile6(rateof return=12%)

Project A

-16000.0

8482.1

3188.8

3701.3

762.6

510.7

645.5

Project B

-16000.0

4017.9

2391.6

2491.2

3177.6

3972.0

50.2

Profile7(rateof return=14%)

Project A

-16000.0

8333.3

3077.9

3509.9

710.5

467.4

99.0

Project B

-16000.0

3947.4

2308.4

2362.4

2960.4

3635.6

-785.8

Profile8(rateof return=16%)

Project A

-16000.0

8189.7

2972.7

3331.4

662.7

428.5

-415.0

Project B

-16000.0

3879.3

2229.5

2242.3

2761.5

3332.8

-1554.7

Profile9(rateof return=18%)

Project A

-16000.0

8050.8

2872.7

3164.9

618.9

393.4

-899.2

Project B

-16000.0

3813.6

2154.6

2130.2

2578.9

3059.8

-2263.0

Profile10(rateof return=20%)

Project A

-16000.0

7916.7

2777.8

3009.3

578.7

361.7

-1355.9

Project B

-16000.0

3750.0

2083.3

2025.5

2411.3

2813.1

-2916.8

Profile11(rateof return=22%)

Project A

-16000.0

7786.9

2687.4

2863.7

541.7

333.0

-1787.3

Project B

-16000.0

3688.5

2015.6

1927.5

2257.0

2590.0

-3521.4

Profile12(rateof return=24%)

Project A

-16000.0

7661.3

2601.5

2727.3

507.6

307.0

-2195.4

Project B

-16000.0

3629.0

1951.1

1835.7

2114.9

2387.8

-4081.5

Profile13(rateof return=26%)

Project A

-16000.0

7539.7

2519.5

2599.5

476.1

283.4

-2581.8

Project B

-16000.0

3571.4

1889.6

1749.7

1983.8

2204.2

-4601.3

Profile14(rateof return=28%)

Project A

-16000.0

7421.9

2441.4

2479.6

447.0

261.9

-2948.2

Project B

-16000.0

3515.6

1831.1

1668.9

1862.6

2037.3

-5084.5