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Fairfax Pizza sells pizza in Northern Virginia and is evaluating the stadium pro

ID: 2731692 • Letter: F

Question

Fairfax Pizza sells pizza in Northern Virginia and is evaluating the stadium project, which would involve selling pizza in the baseball stadium for 2 years, starting today. Based on the following information, what is the net present value of the stadium project? The project would involve an initial investment in equipment of 115,000 dollars today. Cash flows from capital spending would be 0 dollars in year 1 and 12,000 dollars in year 2. To finance the project, Fairfax Pizza would borrow 115,000 dollars. The firm would receive 115,000 dollars from the bank today and would pay the bank 126,500 dollars in 2 years (consisting of an interest payment of 11,500 dollars and a principal payment of 115,000 dollars). There would be no loan payments in 1 year. Operating cash flows are expected to be 65,550 dollars in year 1 and 64,400 dollars in year 2. The tax rate is 25 percent. The cost of capital is 19.46 percent.

Explanation / Answer

Initial Cash Flow:

Initial Investment in equipment                = -$115000

Bank Loan = $115000

Cash Flow in Year 1:

Depreciation = Cost / Useful life = 115000 / 2 = $57500

Particulars

Amount ($)

Operating Cash Flows

65550

Less: Depreciation

-57500

Operating Profit

8050

Less: Taxes (25%)

-2012.50

Operating Profit after Taxes

6037.50

Add: Depreciation

57500

Operating Cash Flows after taxes

63537.50

Cash Flow in Year 2:

Depreciation = Cost / Useful life = 115000 / 2 = $57500

Particulars

Amount ($)

Operating Cash Flows

64400

Less: Depreciation

-57500

Operating Profit

6900

Less: Taxes (25%)

-1725

Operating Profit after Taxes

5175

Add: Depreciation

57500

Operating Cash Flows after taxes

62675

Calculation of Net Present Value of the stadium project:

Year

Cash Flow

PVF (19.46%)

PV of Cash Flow

0

0

1

0

1

$63537.50

0.8371

$53187.24125

2

$62675

0.7007

$43916.3725

2

-$126500

0.7007

-$88638.55

$8465.06375

NPV = $8465.06375

Particulars

Amount ($)

Operating Cash Flows

65550

Less: Depreciation

-57500

Operating Profit

8050

Less: Taxes (25%)

-2012.50

Operating Profit after Taxes

6037.50

Add: Depreciation

57500

Operating Cash Flows after taxes

63537.50