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Conch Republic Electronics is a midsized electronics manufacturer located in Key

ID: 2762264 • Letter: C

Question

Conch Republic Electronics is a midsized electronics manufacturer located in Key West, Florida. The company president Shelly Courts, who inherited the company. The company originally repaired radios and other household appliances when it was founded over 70 years ago. Over the years, the company has expanded, and it is now a reputable manufacturer of various speciality electronic items. Jay McCanless, a recent MBA graduate, has been hired by the company in its finance department. One of the major revenue-producing items manufactured by Conch Republic is a smart phone. Conch Republic currently has one smart phone model on the market and sales have been excellent. The smart phone is a unique items in that is comes in a variety of tropical colors and is preprogrammed to play Jimmy Buffet music. However, as with any electronic item, technology changes rapidly, and the current smart phone has limited features in comparison with newer models. Conch Republic spent $750,000 to develop prototype for a new smartphone that has all the features of the existing one but adds new features such as WiFi tethering. The company has spend a further $200,000 for a marketing study to determine the expected sales figures for the new smartphone. Conch Republic can manufacture the new smart phone for $205 each in variable costs. Fixed costs for the operation are estimated to run $5.1 million per year. The estimated sales volume is 64,000, 106,000, 87,000, 78,000, and 54,000 per year for the next five years respectively. The unit price of the new smart phone will be $485. The necessary equipment can be purchased for $34.5 million and will be depreciated on a seven-year MACRS schedule. It is believed that the value of the equipment in five years will be $5.5 million. Net working capital for the smart phones will be 20 percent of sales and will occur with the timing of the cash flows for the years (i.e., there is no initial outlay for NWC). Changes in NWC will thus first occur in Year 1 with the first year's sales. Conch Republic has a 35 percent corporate tax rate and a required return of 12 percent. Shelly has asked Jay to prepare a report that answers the following questions:
1. What is the payback period of the project?
2. What is the profitability index of the project?
3. What is the IRR of the project?
4. What is the NPV of the project?
5. How sensitive is the NPV to changes in the price of the new smart phone?
6. How sensitive is the NPV to changes in quantity sold?

Can you do this in an excel spreadsheet so I can see how numbers are being calculated.

Explanation / Answer

IRR 21.5%

Initial ouflow Machinery cost    34,500,000.00 Dep: 1      4,930,050.00 2      8,449,050.00 3      6,034,050.00 4      4,309,050.00 5      3,080,850.00 Total dep    26,803,050.00 Book value      7,696,950.00 Sale value      5,500,000.00 loss      2,196,950.00 Tax savings          768,932.50 After tax sale value      6,268,932.50 year                            -   1 2 3 4 5 Unit price 485 485 485 485 485 Variable cost                      205                        205                        205                      205                      205 Contribution per unit                      280                        280                        280                      280                      280 Sales volume                64,000                106,000                  87,000                78,000                54,000 Contribution          17,920,000          29,680,000          24,360,000        21,840,000        15,120,000 Fixed cost          5,100,000            5,100,000            5,100,000          5,100,000          5,100,000 Dep    4,930,050.00      8,449,050.00      6,034,050.00    4,309,050.00    3,080,850.00 Profit          7,889,950          16,130,950          13,225,950        12,430,950          6,939,150 Tax          2,761,483            5,645,833            4,629,083          4,350,833          2,428,703 PAT          5,128,468          10,485,118            8,596,868          8,080,118          4,510,448 ADD: dep          4,930,050            8,449,050            6,034,050          4,309,050          3,080,850 CF        (34,500,000)        10,058,518          18,934,168          14,630,918        12,389,168          7,591,298 After tax sale value          6,268,933 NWC          6,208,000            4,074,000          (1,843,000)           (873,000)        (2,328,000) Net cf          3,850,518          14,860,168          16,473,918        13,262,168        16,188,230 DF 0.89285 0.79719 0.71178 0.63551 0.56742 DCF        (34,500,000)    3,437,934.55    11,846,376.93    11,725,805.00    8,428,240.07    9,185,525.47 Cumulative cashflow        (34,500,000)     (24,441,483)          (5,507,315)            9,123,603        21,512,770        35,373,000 PBB = 2+5507315/14630918                                               2.38 years PI                       1.29 NPV          10,123,882
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