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RAK Corp. is evaluating a project with the following cash flows: The company use

ID: 2733041 • Letter: R

Question

RAK Corp. is evaluating a project with the following cash flows: The company uses an interest rate of 8 percent on all of its projects. Calculate the MIRR of the project using the discounting approach. (Do not round intermediate calculations. Enter your answer as a percent rounded to 2 decimal places, e.g., 32.16.) Calculate the MIRR of the project using the reinvestment approach. {Do not round intermediate calculations. Enter your answer as a percent rounded to 2 decimal places, e.g., 32.16.) Calculate the MIRR of the project using the combination approach. {Do not round intermediate calculations. Enter your answer as a percent rounded to 2 decimal places, e.g., 32.16.)

Explanation / Answer

Part A

In discounting approach, all the cash outflows are discounted back to present as used as initial investment.

We have following PV formula:

PV= FV/ (1+R) ^n

Therefore, year 0 cash flow would be:

Year zero cash flow = -29,400 -9800 / (1+0.08) ^5

                                      = -29400 – 6669.72

                                      = -36069.72

Now we can use IRR function in excel and compute MIRR:

Year

CF

0

-36069.7

1

11600

2

14300

3

16200

4

13300

IRR= 19.03%

So MIRR would be 19.03%.

Part B

In reinvestment approach, all the cash flows except year 0 cash flow is compounded to end of the project year.

So cash flow in year 5 would be

FV= 11,600 x (1+0.08)^4 + 14,300 x (1+0.08)^3 + 16,200 x (1+0.08)^2 + 13,300 x(1+0.08)^1 -9800

     = 15,781.67 + 18,013.88 + 18,895.68 + 14364 -9800

     = 57,255.23

Now we will solve for r, using a formula of FV:

FV= PV x (1+r)^n

57,255.23 = 29,400 x (1+r)^5

1+r = 1.1426

R = 14.26%

So MIRR would be 14.26%.

Part C

In combination approach all negative cash flows are brought back to present and all positive cash flows are compounded to end of the project year.

So cash flow in year 0 would be:

Year zero cash flow = -29,400 -9800 / (1+0.08) ^5

                                      = -29400 – 6669.72

                                      = -36069.72

Cash flow in year 5 would be:

FV= 11,600 x (1+0.08)^4 + 14,300 x (1+0.08)^3 + 16,200 x (1+0.08)^2 + 13,300 x(1+0.08)^1

     = 15,781.67 + 18,013.88 + 18,895.68 + 14364

   = 67,055.23

Now we will solve for r, using a formula of FV:

FV= PV x (1+r)^n

67,055.23 = 36,069.72 x (1+r)^5

1+r = 1.1320

R = 13.20%

So MIRR would be 13.20%.

Year

CF

0

-36069.7

1

11600

2

14300

3

16200

4

13300