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2. An American firm is evaluating an investment in Mexico. The project will requ

ID: 2802460 • Letter: 2

Question

2. An American firm is evaluating an investment in Mexico. The project will require purchasing equipment from a variety of sources and shipping it to Mexico. The projected cost of buying the equipment and shipping it is $3.2 million. Once the project begins operations, it is expected to last for 5 years (assume straight line depreciation). Expected sales are $3,900,000 each year in the U.S. and the costs of the project are projected to be 6 million pesos each year for the 5 years. If taxes are 35%, the appropriate discount rate is 10% and you use the current exchange rate for pesos:

(a) Calculate the NPV in U.S. dollars. (Show all calculations and ignore working capital)

(b) Calculate the NPV in Mexican pesos. (Show all calculations and ignore working capital)

Explanation / Answer

Sales Revenue per year

$        3,900,000

*Less: Cost per year

$            306,000

Less: Depreciation

$            640,000

Gross profit

$        2,954,000

Less: Tax @35 %

$        1,033,900

Net profit

$        1,920,100

Add: Depreciation

$            640,000

Cash flow per year

$        2,560,100

Cost per year = 6,000,000 pesos = 0.051 x 6,000,000 = $ 306,000

[1 MXN peso = 0.051 US $]

Year

Cash Flow

Formula For PV Factor

PV Factor @ 10 %

PV

0

$      (3,200,000)

1/(1.1)^0

1

$   (3,200,000.00)

1

$        2,560,100

1/(1.1)^1

0.909090909

$     2,327,363.64

2

$        2,560,100

1/(1.1)^2

0.826446281

$     2,115,785.12

3

$        2,560,100

1/(1.1)^3

0.751314801

$     1,923,441.02

4

$        2,560,100

1/(1.1)^4

0.683013455

$     1,748,582.75

5

$        2,560,100

1/(1.1)^5

0.620921323

$     1,589,620.68

NPV

$     6,504,793.21

a)

NPV is $ 6,504,793.21

b)

1 US $ = 19.48 MXN peso

$ 6,504,793.21 = 19.48 x 6,504,793.21 = 126,713,371.70 MXN peso

NPV in Mexican peso is 126,713,371.70 MXN pesos

Sales Revenue per year

$        3,900,000

*Less: Cost per year

$            306,000

Less: Depreciation

$            640,000

Gross profit

$        2,954,000

Less: Tax @35 %

$        1,033,900

Net profit

$        1,920,100

Add: Depreciation

$            640,000

Cash flow per year

$        2,560,100