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(15 pts) I. Mars Corp. is considering overhauling its equipment to meet increase

ID: 2803846 • Letter: #

Question

(15 pts) I. Mars Corp. is considering overhauling its equipment to meet increased demand for its product. The cost of the equipment overhaul is $6.6 million plus $400,000 in installation costs. The life of the project is 7 years. At the end of the project, the equipment will be sold for $900,000. Additional sales revenues from the overhaul should amount to $2 million per year, and additional operating expenses (excluding depreciation) will amount to 40 percent of additional sales. The project will require an investment in net working capital of $400,000 at the beginning of the project. Mars' tax rate is 40 percent Mars has a cost of money of 11 percent. Determine whether Mars should overhaul the equipment. Show all computations.

Explanation / Answer

QUESTION 1:

Given information

Cost of the project =

6600000

Intallment cost =

400000

Life of the project =

7 Years

Salvage value =

900000

Depreciation = (6800000-900000)/7=

871429

Additional sales revenue =

2000000

Additional operating cost = 40% of additional sales = 2000000*40%

800000

Tax rate =

40%

Cost of capital

11%

STep1:

Computation of intial cash outflow

Particulars

Amount

Cost of project

6600000

Installment cost

400000

Total

7000000

Step2

Computation of present value of operating cash inflows

Particulars

Amount

Additional sales revenue =

2000000

Additional operating cost = 40% of additional sales = 2000000*40%

800000

EBDT

1200000

Less: Depreciation

871430

EBT

328570

Less: tax @40%

131428

EAT

197142

Add: Depreciation

871430

CFAT

1068572

PVAF @ 11%, 7 YEARS

4.712

Present value

5035111.264

Step3

Computation of present value of salavge cash inflows

Particulars

Amount

Capital gain

0

Less: tax

0

After tax

900000

PVF @ 11%, 7 YEARS

0.482

Present value

433800

Step 4:

NPV =

-1531088.736

Since npv is negative is not feasable to invest

QUESTION 2

Particulars

Option1 Current assets 60%

Option1 Current assets 25%

sales

10000000

10000000

Expected current assets

6000000

2500000

Fixed assets

10000000

10000000

total assets

16000000

12500000

Debt

8000000

6250000

Equity

8000000

6250000

EBIT

3000000

3000000

Interest @10%

800000

625000

EBT

2200000

2375000

Less: Tax

880000

950000

EAT

1320000

1425000

Return of equity

16.5

22.8

Current asssets 25% has more return

ssame as option2 is more risky

QUESTION 3

a)

Cash dividend paid=

5256000000

b)

Number shares

925790000

c)

Net Income

11872000000

d)

Current market price

149

e)

Dividend per share = a/b

5.67731343

f)

Dividend yield e*100/d

3.81%

g)

Earnings per share = c/b

12.82364251

h)

Dividend pay out ratio = a/c

44.27%

QUESTION 1:

Given information

Cost of the project =

6600000

Intallment cost =

400000

Life of the project =

7 Years

Salvage value =

900000

Depreciation = (6800000-900000)/7=

871429

Additional sales revenue =

2000000

Additional operating cost = 40% of additional sales = 2000000*40%

800000

Tax rate =

40%

Cost of capital

11%

STep1:

Computation of intial cash outflow

Particulars

Amount

Cost of project

6600000

Installment cost

400000

Total

7000000

Step2

Computation of present value of operating cash inflows

Particulars

Amount

Additional sales revenue =

2000000

Additional operating cost = 40% of additional sales = 2000000*40%

800000

EBDT

1200000

Less: Depreciation

871430

EBT

328570

Less: tax @40%

131428

EAT

197142

Add: Depreciation

871430

CFAT

1068572

PVAF @ 11%, 7 YEARS

4.712

Present value

5035111.264

Step3

Computation of present value of salavge cash inflows

Particulars

Amount

Capital gain

0

Less: tax

0

After tax

900000

PVF @ 11%, 7 YEARS

0.482

Present value

433800

Step 4:

NPV =

-1531088.736

Since npv is negative is not feasable to invest

QUESTION 2

Particulars

Option1 Current assets 60%

Option1 Current assets 25%

sales

10000000

10000000

Expected current assets

6000000

2500000

Fixed assets

10000000

10000000

total assets

16000000

12500000

Debt

8000000

6250000

Equity

8000000

6250000

EBIT

3000000

3000000

Interest @10%

800000

625000

EBT

2200000

2375000

Less: Tax

880000

950000

EAT

1320000

1425000

Return of equity

16.5

22.8

Current asssets 25% has more return

ssame as option2 is more risky

QUESTION 3

a)

Cash dividend paid=

5256000000

b)

Number shares

925790000

c)

Net Income

11872000000

d)

Current market price

149

e)

Dividend per share = a/b

5.67731343

f)

Dividend yield e*100/d

3.81%

g)

Earnings per share = c/b

12.82364251

h)

Dividend pay out ratio = a/c

44.27%