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You are thinking about opening a car dealership. You bought some real estate las

ID: 2728463 • Letter: Y

Question

You are thinking about opening a car dealership. You bought some real estate last year for $700,000 which you will use for the dealership. The market value of this real estate today is $1,200,000. To build the necessary showroom and shop it will cost you $600,000, a cost which you will depreciate over 3 years. You estimate an increased need for net working capital in year zero in the amount of $40,000 which will be recovered at the end of the project. From your dealership you expect to generate annual revenues of $700,000 and have operating expenses of $200,000, and you have a 30% tax rate. Bank of America has offered to lend you $850,000 at an interest rate of 6% to be repaid over 5 years. If your cost of capital (discount rate) is 10% what is the net present value of this project?
You are thinking about opening a car dealership. You bought some real estate last year for $700,000 which you will use for the dealership. The market value of this real estate today is $1,200,000. To build the necessary showroom and shop it will cost you $600,000, a cost which you will depreciate over 3 years. You estimate an increased need for net working capital in year zero in the amount of $40,000 which will be recovered at the end of the project. From your dealership you expect to generate annual revenues of $700,000 and have operating expenses of $200,000, and you have a 30% tax rate. Bank of America has offered to lend you $850,000 at an interest rate of 6% to be repaid over 5 years. If your cost of capital (discount rate) is 10% what is the net present value of this project?

Explanation / Answer

Initial Investment = Market Value of real estate + Showroom construction cost + Increase in working capital

= > $1,200,000 + $600,000 + $40,000 = $1,840,000

Depreciation every year = $600,000/3 = $200,000

Interest per month on loan = $850,000 x 6% = $51,000

Year 1

Year 2

Year 3

Revenue

$700,000

$700,000

$700,000

Less: Operating Expenses

$200,000

$200,000

$200,000

Less: Depreciation

$200,000

$200,000

$200,000

Less: Interest

$51,000

$51,000

$51,000

EBT

$249,000

$249,000

$249,000

Less: Tax @30%

$74,700

$74,700

$74,700

Net Income

$174,300

$174,300

$174,300

Add: Depreciation

$200,000

$200,000

$200,000

Add: Recovery of NWC

$0

$0

$40,000

Add: Recovery of Real asset

$0

$0

$1,200,000

Operating Cash Flow

$374,300

$374,300

$1,614,300

NPV = -$1,840,000 + [($374,300)/(1.10)] + [($374,300)/(1.10)2] + [($1,614,300)/(1.10)3] = $22,459.05

Year 1

Year 2

Year 3

Revenue

$700,000

$700,000

$700,000

Less: Operating Expenses

$200,000

$200,000

$200,000

Less: Depreciation

$200,000

$200,000

$200,000

Less: Interest

$51,000

$51,000

$51,000

EBT

$249,000

$249,000

$249,000

Less: Tax @30%

$74,700

$74,700

$74,700

Net Income

$174,300

$174,300

$174,300

Add: Depreciation

$200,000

$200,000

$200,000

Add: Recovery of NWC

$0

$0

$40,000

Add: Recovery of Real asset

$0

$0

$1,200,000

Operating Cash Flow

$374,300

$374,300

$1,614,300

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