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A. Inputs Initial investment ($ thousands) 10,000 Salvage value ($ thousands) 2,

ID: 2819542 • Letter: A

Question

A. Inputs Initial investment ($ thousands) 10,000 Salvage value ($ thousands) 2,000 Initial revenues ($ thousands) 15,000 Variable costs (% of revenues) 40.0% Initial fixed costs ($ thousands) 4,000 Initial total expenses ($ thousands) 10,000 Inflation rate (%) 5.0% Discount rate (%) 12.0% Receivables (% of sales) 16.7% Inventory (% of next year's costs) 15.0% Tax rate (%) 35.0% Year: 0 1 2 3 4 5 6 B. Fixed assets Investments in fixed assets 10,000 Sales of fixed assets 1,300 Cash flow from fixed assets -10,000 1,300 C. Operating cash flow Revenues 15,000 15,750 16,538 17,364 18,233 Variable expenses 6,000 6,300 6,615 6,946 7,293 Fixed expenses 4,000 4,200 4,410 4,631 4,862 Depreciation 2,000 2,000 2,000 2,000 2,000 Pretax profit 3,000 3,250 3,513 3,788 4,078 Tax 1,050 1,138 1,229 1,326 1,427 Profit after tax 1,950 2,113 2,283 2,462 2,650 Operating cash flow 3,950 4,113 4,283 4,462 4,650 D. Working capital Working capital 1,500 4,075 4,279 4,493 4,717 3,039 0 Change in working capital 1,500 2,575 204 214 225 -1,679 -3,039 Cash flow from investment in working capital -1,500 -2,575 -204 -214 -225 1,679 3,039 0.408 0.408 0.408 0.408 0.250 E. Project valuation Total project cash flow -11,500 1,375 3,909 4,069 4,238 6,329 4,339 Blooper's analysts have come up with the following revised estimates for its magnoosium mine Range Pessimistic Optimistic Initial investment Revenues Variable costs Fixed cost Working capital + 50% -15% + 15% +40% + 45% -25% + 15% -15% -50% -50 % Conduct a sensitivity analysis for each variable and range and compute the NPV for each. Use Spreadsheet 101 and accompanying data as a starting point for the analysis. (Do not round intermediate calculations. Negative amounts should be indicated by a minus sign. Enter your answers in thousands rounded to the nearest whole dollar.) Project NPV Expected Pessimistic Optimistic Initial investment Revenues Variable costs Fixed costs Working capital

Explanation / Answer

Working:

1. Note : While calculating discounted cash flow we does not take effect of inflation rate and discount it at Nominal discount rate given at 12%

2. Expeced NPV Working:

Year:

0

1

2

3

4

5

6

C. Operating cash flow

Revenues

15,000

15,750

16,538

17,364

18,233

Variable expenses

6,000

6,300

6,615

6,946

7,293

Fixed expenses

4,000

4,200

4,410

4,631

4,862

Depreciation

2,000

2,000

2,000

2,000

2,000

Pretax profit

3,000

3,250

3,513

3,788

4,078

Tax

1,050

1,138

1,229

1,326

1,427

Profit after tax

1,950

2,113

2,283

2,462

2,650

Operating cash flow

3,950

4,113

4,283

4,462

4,650

D. Working capital

Working capital

1,500

4,075

4,279

4,493

4,717

3,039

0

Change in working capital

1,500

2,575

204

214

225

-1,679

-3,039

Cash flow from investment in working capital

-1,500

-2,575

-204

-214

-225

1,679

3,039

0.408

0.408

0.408

0.408

0.25

E. Project valuation

Total project cash flow

-11,500

1,375

3,909

4,069

4,238

6,329

4,339

Add: Income from Sale of Fixed Asset

1300

Total Cash Flow

-11,500

1,375

3,909

4,069

4,238

6,329

5,639

Discount Factor

1

0.8929

0.7971

0.7116

0.6353

0.5672

0.5064

Dicounted Cash Flow

-11500

1228

3116

2896

2692

3590

2856

NPV

4877

3. Pesimistic NPV Working:

Pessimistic

Year:

0

1

2

3

4

5

6

Operating cash flow

Revenues

15,000

12,750

10,838

9,212

7,830

Variable expenses

6,000

6,900

7,935

9,125

10,494

Fixed expenses

4,000

5,600

7,840

10,976

15,366

Depreciation

2,000

2,000

2,000

2,000

2,000

Pretax profit

3,000

-1,750

-6,938

-12,889

-20,030

Tax

1,050

0

0

0

0

Profit after tax

1,950

-1,750

-6,938

-12,889

-20,030

Operating cash flow

3,950

250

-4,938

-10,889

-18,030

D. Working capital

Working capital

1,500

4,075

5,909

8,568

12,423

18,014

0

Change in working capital

1,500

2,575

1,834

2,659

3,855

5,590

-18,014

Cash flow from investment in working capital

-1,500

-2,575

-1,834

-2,659

-3,855

-5,590

18,014

E. Project valuation

Total project cash flow

-16,500

1,375

-1,584

-7,596

-14,745

-23,621

18,014

Add: Income from Sale of Fixed Asset

1300

Total Cash Flow

-16,500

1,375

-1,584

-7,596

-14,745

-23,621

19,314

Discount Factor

1

0.8929

0.7971

0.7116

0.6353

0.5672

0.5064

Dicounted Cash Flow

-16500

1228

-1262

-5406

-9367

-13398

9780

NPV

-34925

4. Optimistic NPV Working:

OPTIMISTIC

Year:

0

1

2

3

4

5

6

Operating cash flow

Revenues

15,000

17,250

19,838

22,813

26,235

Variable expenses

6,000

5,100

4,335

3,685

3,132

Fixed expenses

4,000

5,600

4,410

6,174

8,644

Depreciation

2,000

2,000

2,000

2,000

2,000

Pretax profit

3,000

4,550

9,093

10,954

12,459

Tax

1,050

1,593

3,182

3,834

4,361

Profit after tax

1,950

2,958

5,910

7,120

8,099

Operating cash flow

3,950

4,958

7,910

9,120

10,099

D. Working capital

Working capital

1,500

4,075

2,038

1,019

509

255

0

Change in working capital

1,500

2,575

-2,038

-1,019

-509

-255

-255

Cash flow from investment in working capital

-1,500

-2,575

2,038

1,019

509

255

255

E. Project valuation

Total project cash flow

-9,000

1,375

6,995

8,929

9,630

10,353

255

Add: Income from Sale of Fixed Asset

1300

Total Cash Flow

-9,000

1,375

6,995

8,929

9,630

10,353

1,555

Discount Factor

1

0.8929

0.7971

0.7116

0.6353

0.5672

0.5064

Dicounted Cash Flow

-9000

1228

5576

6354

6118

5872

787

NPV

16935

5. Sensitivity Analysis : let NPV be Zero.

We then calculate each value by assuming NPV = 0 and then compare it with related data.

a. Pessimistic:

1. Initial Investment : = -18425 = Sensitivity ( 16500/18425)*100 = 89.55%

2. Revenue = Initial Revenue = 27600 Hence Sesitivity =(12600/27600)*100= 45.65%

3. Variable Cost : 27600*40%= 11040 Hence sensitivity = (5040/11040)*100 = 45.65%

4. Fixed Cost = 40% * 15000=6000 Hence Sensitivity = ( 2000/6000)*100 = 33.33%

5. Working Capital = 15% *15000= 2,250 Hence Sensitivity = 750/2250*100 = 50%

Like wise we calculate this in each case.

Project NPV pessimistic expected optimistic Initial Investment 89.55 55.69 25.8 Revenues 45.65 66.67 Variable Cost 45.65 66.67 Fixed Cost 33.33 25 Working Capital 50 50
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