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Ramirez Construction is considering two new investment projects. Project EM call

ID: 2766915 • Letter: R

Question

Ramirez Construction is considering two new investment projects. Project EM calls for the purchase of certain Earthmoving Equipment, while Project HL represents an investment in a determined number of Hydraulic Lifts. Jorge Ramirez, Financial Director usually uses the Discounted Payback, The Net Present Value (NPV), The Internal Revenue Rate (I.R.R.), and the Modified Internal Revenue Rate (M.I.R.R.) for assessments of new investment projects. He occasionally, uses the Profitability Index when the projects are mutually exclusive. The initial investment and inflow cash patterns for each project are as follows:

The Weighted Average Cost of Capital of the company is 9.75% (W.A.C.C.) accordingly with the financial structure required to accomplish the investments projects. The company uses a Discounted Payback Period (D.P.P) of 10 years as acceptance criteria for this kind of investment projects.

a) Determine the Discounted Payback Period (D.P.P.) for each investment project. Use the Excel function PV to compute the present value of each flow. Then accumulate the discounted cash flow until they cover the original investment.

b) Determine the Net Present Value of each project for the following discount rates 0.00%, 9.75%, 12.00%, 15.00%, 18.00%, 20.00%. Use the Excel function for NPV.

c) Compute the Internal Rate of Return for each Project using the Excel formula for I.R.R.

d) Determine the M.I.R.R. using the corresponding Excel formula. Use the company´s weighted average capital cost as the reinvestment rate asked by Excel.

e) Draw a graphic of the Net Present Value for both projects “Projects Net Present Value Profiles using all the discount rates assigned in question “b”. Find the crossover rate. (Fisher crossover rate)

f) If the two projects were not mutually exclusive, what would your acceptance or rejection decision be accordingly with each of the financial tools used to assess the profitability of the company´s projects?

g) If the two projects were mutually exclusive, that is, the selection of one precludes the selection of the other, what would be your decision if the cost of capital were 0.00%, 9.75%, 12.00%, 15.00%, 18.00%, 20.00%. Use the net present value profile for your answer.

Explanation / Answer

Discounted Payback Period = A + (B / C)

Where,

   A = Last period with a negative discounted cumulative cash flow;

   B = Absolute value of discounted cumulative cash flow at the end of the period A;

   C = Discounted cash flow during the period after A.

Project EM:

Discounted Payback Period = 7 + ($399,042 / $438,758)

Discounted Payback Period = 7.9 years approximately

Project EM

Year

Cash flow

PVF @ 9.75%

Discounted Cash low

Cumulative Discounted cash flow

0

        (3,650,000)

      0.9112

        (3,325,740)

                       (3,325,740)

1

              427,000

      0.8302

              354,502

                       (2,971,238)

2

              515,000

      0.7565

              389,577

                       (2,581,661)

3

              628,000

      0.6893

              432,854

                       (2,148,807)

4

              695,000

      0.6280

              436,478

                       (1,712,329)

5

              748,000

      0.5722

              428,030

                       (1,284,299)

6

              849,200

      0.5214

              442,770

                           (841,529)

7

              931,400

      0.4751

              442,486

                           (399,042)

8

           1,013,600

      0.4329

              438,759

                               39,717

9

           1,095,800

      0.3944

              432,201

                             471,918

10

           1,178,000

      0.3594

              423,346

                             895,264

Project HL:

Discounted Payback Period = 6 + ($237032 / $332,553)

Discounted Payback Period = 6.7 years approximately

Project HL

Year

Cash flow

PVF @ 9.75%

Discounted Cash low

Cumulative Discounted cash flow

0

        (4,280,000)

      0.9112

        (3,899,772)

                       (3,899,772)

1

           1,110,000

      0.8302

              921,539

                       (2,978,233)

2

           1,000,000

      0.7565

              756,461

                       (2,221,772)

3

              900,000

      0.6893

              620,332

                       (1,601,440)

4

              850,000

      0.6280

              533,822

                       (1,067,618)

5

              800,000

      0.5722

              457,786

                           (609,832)

6

              715,000

      0.5214

              372,799

                           (237,033)

7

              700,000

      0.4751

              332,554

                               95,521

8

              680,000

      0.4329

              294,353

                             389,874

9

              520,000

      0.3944

              205,096

                             594,970

10

              428,000

      0.3594

              153,813

                             748,783

Project EM

Year

Cash flow

PVF @ 9.75%

Discounted Cash low

Cumulative Discounted cash flow

0

        (3,650,000)

      0.9112

        (3,325,740)

                       (3,325,740)

1

              427,000

      0.8302

              354,502

                       (2,971,238)

2

              515,000

      0.7565

              389,577

                       (2,581,661)

3

              628,000

      0.6893

              432,854

                       (2,148,807)

4

              695,000

      0.6280

              436,478

                       (1,712,329)

5

              748,000

      0.5722

              428,030

                       (1,284,299)

6

              849,200

      0.5214

              442,770

                           (841,529)

7

              931,400

      0.4751

              442,486

                           (399,042)

8

           1,013,600

      0.4329

              438,759

                               39,717

9

           1,095,800

      0.3944

              432,201

                             471,918

10

           1,178,000

      0.3594

              423,346

                             895,264