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Kinky Copies may buy a high -volume copier. The machine costs $210.000 and will

ID: 2740562 • Letter: K

Question

Kinky Copies may buy a high -volume copier. The machine costs $210.000 and will be depreciated straight-line over 5 years to a salvage value of $38.000. Kinky anticipates that the machine actually can be sold in 5 years for $49.000. The machine will save $38.000 a year in labor costs but will require an increase in working capital, mainly paper supplies, of $19,000. The firm's marginal tax rate is 35%. and the discount rate is 7%. (Assume the net working capital will be recovered at the end of Year 5.) Calculate the NPV. (Negative amount should be Indicated by a minus sign. Do not round intermediate calculations. Round your answer to 2 decimal places.) Should Kinky buy the machine? Yes No

Explanation / Answer

The initial investment is $ 210000 for the copier plus $ 19000 in working capital, total outlay is $ 229000.

Depreciation = ($ 210000 - $ 38000)/ 5 = $ 34400 per year

the project saves $ 38000 in labour cost, so the net operating cash flow (including the depreciation tax shield) is:

$ 38000 (1-.35) + $ 34400* .35 = $ 36740

In year 5 , copier is sold for $ 49000 and generates net of tax proceeds of :

$ 49000 - (.35 * 11000) = 45150

note that estimated salvage value is 38000, now since the machine is sold for $ 49000, then the firm have to pay taxes on the extra $ 11000, taxable proceeds = $ 11000

Woking capital at the end of year 5 also recovered, so cash flow at the end of year 5 will be $ 64150.

NPV = - 229000 + { 36740* annuity factor (7%, 5 years) } + { 64150 / (1.07)5}

= -229000 + 150641 + 45738

= -32621

NPV is negative, Kinky copies should not buy the machine.