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(Determining relevant cash flows) Landcruisers Plus (LP) has operated an online

ID: 2787224 • Letter: #

Question

(Determining relevant cash flows) Landcruisers Plus (LP) has operated an online retail store selling off-road truck parts. As the name implies, the firm specializes in parts for the venerable Toyota FJ40 that is known throughout the world for its durability and offroad prowess. The fact that Toyota stopped building and exporting the FJ40 to the U.S. market in 1982 meant that FJ40 owners depended more and more on re-manufactured parts to keep their beloved off-road vehicles running. More and more FJ40 owners are replacing the original inline six-cylinder engines with a modern American-built engine. The engine replacement requires mating the new engine with the Toyota drive train P's owners had been offering engine adaptor kits for some time but have recently decided to begin building their own units. To make the adaptor kits the firm would need to invest in a variety of machine tools costing a total of $750,000 LP's management estimates that they wil be able to borrow $360,000 from the firm's bank and pay 8 percent interest. The remaining funds would have to be supplied by LP's owners The firm estimates that they wil be able to sell ,000 units a year for $1,400 each. The units would cost $1,000 each in cash expenses to produce (this does not include depreciation expense of $75,000 per year or interest expense of S28,800). After all expenses, the firm expects earnings before interest and taxes of $325,000. The firm pays taxes equal to 32 percent, which results in net income of $192,200 per year over the 10-year expected life of the equipment. a. What is the annual free cash flow LP should expect to receive from the investment in year 1 assuming that it does not require any other investments in either capital equipment or working capital and the equipment is deprecated over a 10-year life to a zero salvage and book valuc? How should the financing cost associated with the $360,000 loan be incorporated into the analysis of cash flow? b. If the firm's required rate of return for its investments is 14 porcent and the investment has a 10-year expected life, what is the anticipated NPV of the investment? a. The financing cost associated with the $360,000 loan should not be incorporated into the analysis of cash flow. (Select from the drop-down menu.) The annual free cash flow LP should expect to receive from the investment in years 1 through 10 is Round to the nearest dollar.)

Explanation / Answer

. Free cash flows = Net income + non cash expenses (i.e., depreciation)
= 192,200 + 75,000 = $267,200

The finance of $360,000 is done at an interest rate of 8% which is paid to other external agencies and the interest expenses on such finance will be deducted from the earnings.

b. Computation of NPV of the investment:

Year

1

2

3

4

5

6

7

8

9

10

Revenue

            1,400,000

            1,400,000

            1,400,000

            1,400,000

            1,400,000

            1,400,000

            1,400,000

            1,400,000

            1,400,000

            1,400,000

Less: cost

          (1,000,000)

          (1,000,000)

          (1,000,000)

          (1,000,000)

          (1,000,000)

          (1,000,000)

          (1,000,000)

          (1,000,000)

          (1,000,000)

          (1,000,000)

Less: interest on loan

                (28,800)

                (28,800)

                (28,800)

                (28,800)

                (28,800)

                (28,800)

                (28,800)

                (28,800)

                (28,800)

                (28,800)

Less: depreciation

                (75,000)

                (75,000)

                (75,000)

                (75,000)

                (75,000)

                (75,000)

               (75,000)

                (75,000)

                (75,000)

                (75,000)

Earnings before tax

                296,200

                296,200

                296,200

                296,200

                296,200

                296,200

                296,200

                296,200

                296,200

                296,200

Less: tax 32%

                (94,784)

                (94,784)

                (94,784)

                (94,784)

                (94,784)

                (94,784)

                (94,784)

                (94,784)

                (94,784)

                (94,784)

Earnings after tax

                201,416

                201,416

               201,416

                201,416

                201,416

                201,416

                201,416

                201,416

                201,416

                201,416

Add: Depreciation

                  75,000

                  75,000

                  75,000

                  75,000

                  75,000

                  75,000

                  75,000

                  75,000

                  75,000

                  75,000

Cash flows

                276,416

                276,416

                276,416

                276,416

                276,416

                276,416

                276,416

                276,416

                276,416

                276,416

Discounting factor at 14%

                  0.8772

                  0.7695

                  0.6750

                  0.5921

                  0.5194

                  0.4556

                  0.3996

                  0.3506

                  0.3075

                             0.2697

Present value of cash flows

                242,470

                212,693

                186,573

                163,660

                143,562

                125,931

                110,466

                  96,900

                  85,000

                  74,562

NPV = sum of all Present value of cash flows = $1,441,818

Year

1

2

3

4

5

6

7

8

9

10

Revenue

            1,400,000

            1,400,000

            1,400,000

            1,400,000

            1,400,000

            1,400,000

            1,400,000

            1,400,000

            1,400,000

            1,400,000

Less: cost

          (1,000,000)

          (1,000,000)

          (1,000,000)

          (1,000,000)

          (1,000,000)

          (1,000,000)

          (1,000,000)

          (1,000,000)

          (1,000,000)

          (1,000,000)

Less: interest on loan

                (28,800)

                (28,800)

                (28,800)

                (28,800)

                (28,800)

                (28,800)

                (28,800)

                (28,800)

                (28,800)

                (28,800)

Less: depreciation

                (75,000)

                (75,000)

                (75,000)

                (75,000)

                (75,000)

                (75,000)

               (75,000)

                (75,000)

                (75,000)

                (75,000)

Earnings before tax

                296,200

                296,200

                296,200

                296,200

                296,200

                296,200

                296,200

                296,200

                296,200

                296,200

Less: tax 32%

                (94,784)

                (94,784)

                (94,784)

                (94,784)

                (94,784)

                (94,784)

                (94,784)

                (94,784)

                (94,784)

                (94,784)

Earnings after tax

                201,416

                201,416

               201,416

                201,416

                201,416

                201,416

                201,416

                201,416

                201,416

                201,416

Add: Depreciation

                  75,000

                  75,000

                  75,000

                  75,000

                  75,000

                  75,000

                  75,000

                  75,000

                  75,000

                  75,000

Cash flows

                276,416

                276,416

                276,416

                276,416

                276,416

                276,416

                276,416

                276,416

                276,416

                276,416

Discounting factor at 14%

                  0.8772

                  0.7695

                  0.6750

                  0.5921

                  0.5194

                  0.4556

                  0.3996

                  0.3506

                  0.3075

                             0.2697

Present value of cash flows

                242,470

                212,693

                186,573

                163,660

                143,562

                125,931

                110,466

                  96,900

                  85,000

                  74,562