CapitalBudgeting (1) (1)

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Feb 20, 2024

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Outline: 1. Simple Capital Budgeting 2. Ranking Projects with NPV and IRR 3. Issues with IRR 4. Capital Budgeting for personal investment 5. Lease or buy 6. Capital Budgeting with different life spans 7. Midyear discounting 8. Pro Forma Financial Statements and DCF Valuati
ion
$172.13 Discount rate 15% 2% 4% 6% Year Cash Flow 8% 0 $ (1,000.00) 10% 1 $ 100.00 12% 2 $ 200.00 14% 3 $ 300.00 16% 4 $ 400.00 18% 5 $ 500.00 20% 6 $ 600.00 22% 24% NPV $172.13 Accept 26% IRR 19.71% Accept 28% 30% Consider a project. The initial cash outflow, which represents the cost of the remainning cash flows for years 1-6 are projected future cash flows. The dis -What's NPV and IRR? Do they give you the same answer? -Create a NPV profile, which is a chart showing the values of NPV given diff 0% 5% $0.00 $2.00 $4.00 $6.00 $8.00 $10.00 $12.00 NPV
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e project today, is $1,000. The scount rate is 15%. fferent discount rates. % 10% 15% 20% 25% 30% 35% NPV Profile Discount Rates
Disc Rates NPV A NPV B 2% $ 382.57 $ 311.53 Discount rate 8% 4% $ 321.69 $ 275.90 6% $ 266.60 $ 242.84 8% $ 216.64 $ 212.11 Year Project A Project B Incremental CF 10% $ 171.22 $ 183.49 0 $ (500.00) $ (500.00) $ - 12% $ 129.85 $ 156.79 1 $ 100.00 $ 250.00 $ (150.00) 14% $ 92.08 $ 131.84 2 $ 100.00 $ 250.00 $ (150.00) 16% $ 57.53 $ 108.47 3 $ 150.00 $ 200.00 $ (50.00) 18% $ 25.86 $ 86.57 4 $ 200.00 $ 100.00 $ 100.00 20% $ (3.22) $ 66.00 5 $ 400.00 $ 50.00 $ 350.00 22% $ (29.96) $ 46.66 24% $ (54.61) $ 28.45 26% $ (77.36) $ 11.28 NPV $ 216.64 $ 212.11 A 28% $ (98.39) $ (4.93) IRR 19.77% 27.38% B 30% $(117.87) $ (20.25) Crossover Point: The IRR That Makes Incremental NPV=0 IRR 8.51% Consider mutually exclusive projects A and B, meaning you can only inve projects have the same initial cost of $500 but have different future cash relevant discount rate is 15%. -What are NPVs and IRRs for both projects? Do they give you the same a -What if the discount rate is 8%? Do they give you the same answer? -Build a table and graph that show the NPV for each project as a function -Calculate the Crossover Point, which is the discount rate at which the N are equal.
est in one. Both h flow patterns. The answer? n of the discount rate. NPVs of the two projects 0% 5% 10% 15% 20% 25% 30% 35% $(200.00) $(100.00) $- $100.00 $200.00 $300.00 $400.00 $500.00 NPV Profile for Mutually Exclusive Proj NPV A NPV B Discount Rates NPV
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Year CFs 0 $ (800,000.00) 2% ($10,900.29) 1 $ 450,000.00 4% $17,848.26 2 $ 450,000.00 6% $38,122.89 3 $ 450,000.00 8% $51,465.08 4 $ 450,000.00 10% $59,143.15 5 $ 450,000.00 12% $62,202.61 6 $ (1,500,000.00) 14% $61,506.61 16% $57,768.76 IRR 2.68% 18% $51,579.65 IRR 2 27.74% 20% $43,428.50 22% $33,720.78 24% $22,792.66 26% $10,922.82 28% ($1,657.79) 30% ($14,757.93) A company operates sanitary landfills. Here are the cash flows anticipat The initial cost of the landfill is $800,000. This covers the expense of dig appropriate truck access. The annual net cash inflows from the landfill are $450,000. These repres return for giving trash collection companies the right to dump their tras of any costs incurred by the landfill company. After five years the landfill will be full. The costs of closing the land fill, $1,500,000. This includes the costs of abiding by various ecological regu -What's different about the cash flow patterns? What's the IRR of this co -Create a NPV profile. 0% 5 ($20,000.00) ($10,000.00) $0.00 $10,000.00 $20,000.00 $30,000.00 $40,000.00 $50,000.00 $60,000.00 $70,000.00
ted by the company for a new landfill: gging the hole, fencing it, and providing sent the fees the company collects in sh in the landfill. THese cash flows are net incurred at the end of year 6, are ulations and so on. ompany's investment? 5% 10% 15% 20% 25% 30% 35% NPV Profile
Inputs Year 0 1 Cost of TownHome $ 220,000.00 Initial CF $ (220,000.00) Rental Income $ 24,000.00 Revenue Income $ 24,000.00 Rental Growth Rate 3% Property Tax $ 3,000.00 Property Tax $ 3,000.00 Property Insurance $ 2,000.00 Property Tax Growth Rate 3% Misc Expense $ 1,000.00 Property Insurance $ 2,000.00 Depreciation $ 8,000.00 Misc expense $ 1,000.00 Before Tax Income $ 10,000.00 Depreciation(Year) 27.50 Tax $ 2,400.00 Income Tax Rate 24% After Tax Income $ 7,600.00 Resell Value $ 500,000.00 OCF $ 15,600.00 Capital gain tax 15% Terminal CF Required return 12% Total CF $ (220,000.00) $ 15,600.00 NPV $22,166.28 Steps to calculate terminal cash flow IRR 13.38% 1.Remaining BV = Initial Cost - accuulated depreciatiton 2.IF MV > BV, capita gain. Pay Tax = capital gain tax rate * gain 3.Terminal CF = MV - capital gain tax 2. IF MV < BV, capital loss. Receive tax benefit = capital gain tax rate * loss 3.Terminal Cf = MV + tax benefit Remaining BV $ 140,000.00 Capital Gain Tax $ 54,000.00 Yuting is considering buying a unit of townhome in Clearw planning to buy it with all cash. Here are some additional Yuting figures she can rent out the townhome for $24000 property taxes of $3000 and property insurance of $2000 well, since real estate generally appreciates. And she is fig All the income from the townhouse has to be reported on rate will continue for the foreseeable future. Her accountant has explained to her that she can depreci At the end of year 10 she plans to resell the townhome for the income. -Calculate the cash flow for this investment each year. If s -Conduct a sensitivity analysis (a two-input data table) to not profitable.
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Year 0 Inputs Initial CF $ (220,000.00) Cost of Townhome $ 220,000.00 Revenue Income Rent $ 24,000.00 Property Tax Rent Growth 3% Property Insurance Property Tax $ 3,000.00 Misc Expense Propery Tax Growth 3% Depreciation Insurance $ 2,000.00 Before Tax Income Misc Exp $ 1,000.00 Tax Income Tax Rate 24% After Tax Income Depreciation(Straight Line) 27.50 OCF Resell Value $ 500,000.00 Terminal CF Capital Gains Tax Rate 15% Total CF $ (220,000.00) Required Return 12% NPV $ 22,166.28 IRR 13.38% 13.38% 250000 280000 310000 340000 370000 400000 430000 460000 490000 520000 550000
2 3 4 5 6 7 8 $ 24,720.00 $ 25,461.60 $ 26,225.45 $ 27,012.21 $ 27,822.58 $ 28,657.26 $ 29,516.97 $ 3,090.00 $ 3,182.70 $ 3,278.18 $ 3,376.53 $ 3,477.82 $ 3,582.16 $ 3,689.62 $ 2,000.00 $ 2,000.00 $ 2,000.00 $ 2,000.00 $ 2,000.00 $ 2,000.00 $ 2,000.00 $ 1,000.00 $ 1,000.00 $ 1,000.00 $ 1,000.00 $ 1,000.00 $ 1,000.00 $ 1,000.00 $ 8,000.00 $ 8,000.00 $ 8,000.00 $ 8,000.00 $ 8,000.00 $ 8,000.00 $ 8,000.00 $ 10,630.00 $ 11,278.90 $ 11,947.27 $ 12,635.69 $ 13,344.76 $ 14,075.10 $ 14,827.35 $ 2,551.20 $ 2,706.94 $ 2,867.34 $ 3,032.56 $ 3,202.74 $ 3,378.02 $ 3,558.56 $ 8,078.80 $ 8,571.96 $ 9,079.92 $ 9,603.12 $ 10,142.01 $ 10,697.07 $ 11,268.79 $ 16,078.80 $ 16,571.96 $ 17,079.92 $ 17,603.12 $ 18,142.01 $ 18,697.07 $ 19,268.79 $ 16,078.80 $ 16,571.96 $ 17,079.92 $ 17,603.12 $ 18,142.01 $ 18,697.07 $ 19,268.79 water and renting it out for the income. The townhome will cost $220,000 an facts: a year, and the rent will grow by approximately 3% per year. She'll have to p at the end of the year, and she assumes the property tax will grow at 3% per guring on additional miscellaneous expenses of $1000 per year. their annual tax return. Currently, Yuting has a tax rate of 24%, and she thin iate rental property based on MACRS 27.5 year straight-line depreciation sys r $500,000. Since this is not her preminary residence, she will pay 15% capit she requires 12% annual return, what are the NPV and IRR for this investme show IRR as a function of resell value and rent. Highlight the combinations t
1 2 3 4 5 6 7 $ 24,000.00 $ 24,720.00 $ 25,461.60 $ 26,225.45 $ 27,012.21 $ 27,822.58 $ 28,657.26 $ 3,000.00 $ 3,090.00 $ 3,182.70 $ 3,278.18 $ 3,376.53 $ 3,477.82 $ 3,582.16 $ 2,000.00 $ 2,000.00 $ 2,000.00 $ 2,000.00 $ 2,000.00 $ 2,000.00 $ 2,000.00 $ 1,000.00 $ 1,000.00 $ 1,000.00 $ 1,000.00 $ 1,000.00 $ 1,000.00 $ 1,000.00 $ 8,000.00 $ 8,000.00 $ 8,000.00 $ 8,000.00 $ 8,000.00 $ 8,000.00 $ 8,000.00 $ 10,000.00 $ 10,630.00 $ 11,278.90 $ 11,947.27 $ 12,635.69 $ 13,344.76 $ 14,075.10 $ 2,400.00 $ 2,551.20 $ 2,706.94 $ 2,867.34 $ 3,032.56 $ 3,202.74 $ 3,378.02 $ 7,600.00 $ 8,078.80 $ 8,571.96 $ 9,079.92 $ 9,603.12 $ 10,142.01 $ 10,697.07 $ 15,600.00 $ 16,078.80 $ 16,571.96 $ 17,079.92 $ 17,603.12 $ 18,142.01 $ 18,697.07 $ 15,600.00 $ 16,078.80 $ 16,571.96 $ 17,079.92 $ 17,603.12 $ 18,142.01 $ 18,697.07 Accept Accept 16000 18000 20000 22000 24000 26000 28000
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9 10 $ 30,402.48 $ 31,314.56 $ 3,800.31 $ 3,914.32 $ 2,000.00 $ 2,000.00 $ 1,000.00 $ 1,000.00 $ 8,000.00 $ 8,000.00 $ 15,602.17 $ 16,400.24 $ 3,744.52 $ 3,936.06 $ 11,857.65 $ 12,464.18 $ 19,857.65 $ 20,464.18 $ 446,000.00 $ 19,857.65 $ 466,464.18 nd she is pay r year as nks her stem. tal gain on ent? that are
8 9 10 $ 29,516.97 $ 30,402.48 $ 31,314.56 $ 3,689.62 $ 3,800.31 $ 3,914.32 $ 2,000.00 $ 2,000.00 $ 2,000.00 $ 1,000.00 $ 1,000.00 $ 1,000.00 $ 8,000.00 $ 8,000.00 $ 8,000.00 $ 14,827.35 $ 15,602.17 $ 16,400.24 $ 3,558.56 $ 3,744.52 $ 3,936.06 $ 11,268.79 $ 11,857.65 $ 12,464.18 $ 19,268.79 $ 19,857.65 $ 20,464.18 $ 446,000.00 Book Value 140000 $ 54,000.00 $ 19,268.79 $ 19,857.65 $ 466,464.18 30000
Tax Rate 40% Borrow Rate 15% Cost of Computer $4,000 Lease $1,500 Year 0 1 2 3 Option 1: Buy cost of Computer ($4,000) Depreciation tax shield $533.33 $533.33 $533.33 Total CF ($4,000) $533 $533 $533 Option 2: Lease Lease ($1,500) ($1,500) ($1,500) ($1,500) Total CF ($900) ($900) ($900) ($900) Incramental Cf $3,100 ($1,433) ($1,433) ($1,433) Leasing Option saves you $1300 today but c IRR 18.33% It's equivilent to getting a $3100 loan form c Alternative Cost 9.00% computer shop is charging you 18% for this After tax borrowing cost of only 9%, so leasi Your business has decided that it needs another compu The business has a tax rate of 40% and can borrow from You can buy the computer for $4000 and depreciate it o years ($1333 per year). So this depreciation will save yo taxes. You can lease the computer for $1500 per year, payable means you’ll pay $1500 today and $1500 at the end of e payment is an expense for tax purpose, so its net after-t 40%)*1500 = $900. -Should the company lease or buy? -If buying is a better option, then what's the maximum l make leasing worthwhile?
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costs you $1433 more for the next 3years, compared to buying computer shop, and payign $1433 for 3 years loan ing is not a good option. uter. Here are the facts: m the bank at 15%. on a straight-line basis over 3 ou 40%*1333=533 per year in e in advance for 4 years. This each of years 1,2,3. The lease tax cost to the firm is (1- lease payment we'll pay to
Discount Rate 12% Replacement Chain Meth Year Truck A Truck B Year Truck A 0 -100000 -250000 0 -100000 1 150000 300000 1 150000 2 150000 300000 2 150000 3 150000 300000 3 150000 4 150000 4 150000 5 150000 5 150000 6 150000 6 150000 NPV( Without ajustment) $516,711.10 $470,549.38 $516,711.10 Suppose your company is considering buying one of tw materials. The company is trying to decide between tw Truck A is relatively cheap truck. It costs $100,000 an an annual cash flow of $150,000. Truck B is much more expensive. It costs $250,000 an replaced. However, truck B is much more efficient and produces a cash flow of $300,000. -If your company's discount rate is 12%, which truck s -How to make them comparable?
hod Equivalent Annuity Cashflow Method Truck B Raw NPV / Pv of $1 oconstant annuity -250000 Truck A Truck B 300000 EAC $125,677.43 $195,912.75 300000 Choose B 50000 300000 300000 300000 $ 805,477.14 Choose B wo tank trucks to haul high-tech liquid wo alternatives: nd has a 6-year life, during which it will produce nd has only a 3-year life, after which it has to be d during each of the 3 years of its life it should it choose?
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A company owner is thinking about spending $10,000 in order to pro annual cash flow of $3,000 per year for the next 5 years. If the discou is 15%, and the cash flows occur at year end, what's the NPV? What if the $3,000 annual cash flow is actually received as $750 at th each quarter. Then what's the NPV? In a lot of capital budgeting cases, cash flows are likely to occur as a throughtout the year rather than a single year-end or quarter-end ca Is there a compromise?
oduce an unt rate he end of a stream ash flow.
Year 2017 Income statement Sales $ 10,000,000.00 Cost of goods sold $ (5,000,000.00) Depreciation $ (1,000,000.00) Interest payments on debt $ (320,000.00) Interest earned on cash and marketable securities $ 64,000.00 Profit before tax $ 3,744,000.00 Taxes (40%) $ (1,497,600.00) Profit after tax $ 2,246,400.00 Dividends $ (898,560.00) Retained Earnings $ 1,347,840.00 Balance sheet Cash $ 800,000.00 Current assets $ 1,500,000.00 Fixed assets Fixed assets at cost $ 10,700,000.00 Accumulated Depreciation $ (3,000,000.00) Net fixed assets $ 7,700,000.00 Total assets $ 10,000,000.00 Current liabilities $ 800,000.00 Debt $ 3,200,000.00 Equity Stock (paid-in capital) $ 4,500,000.00 Accumulated retained earnings $ 1,500,000.00 Total liabilities and equity $ 10,000,000.00 Project five yea dental equipme sensitivity anal Starting point i Projection ass -Cooper Dental planning mode -Current assets -Current liabili -Net fixed asse -Annual deprec year. -Cost of goods -Interest rate o -Interest earne -Tax rate is 40% -Dividends: The -Debt: Cooper D specifies that it replaid, the com -Stock: Compan to repurchase s -Cash: This item always equals t assets - net fixe For DCF valuat FCFs is 6%. Analysis: -What's the firm -What's the est -If the current stock? -Conduct a sen -Another sensit WACC. -Conduct a sce Optimistic: Sa Pessimistic: S
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ars of financial statements for Cooper Dental, a company that manufactures and ent. Calculate FCFs and run a DCF analysis to estimate the equity value. Conduc lysis in the end. is Cooper Dental's current income statement and balance sheet for year-end 201 sumptions: l's current level of sales is $10,000,000. Over the 5-year horizon of the financial el, the firm expects its sales to grow at a rate of 10% per year. s will be 15% of annual firm sales. ities will be 8% of annual firm sales. ets are assumed to be 77% of annual sales. ciation charge is 10% of average value of the fixed assets on the books during the sold is assumed to be 50% of sales. on debt is 10% of average value of debts. ed on cash is 8% of the average balance of cash. % of firm's profit before taxes. e firm pays out 40% of its profits after taxes as dividends to shareholders. Dental currently has debt of $3,200,000. The company's agreement with the ban t will repay $800,000 of this debt in each of the next 4 years. Once the debt is fu mpany intends to stay debt-free. ny has 1 million shares outstanding and does not intend either to issue new stoc stock over the 5-year model horizon. Stock item remains at 2016 level. m is the plug . The cash item is defined so that the left-hand side of the balance s the right-hand side of the balance sheets: Cash = total liabilities and equity - cur ed assets. tion, assume the WACC for Cooper Dental is 14% and the long-term growth rate m's value based on DCF valuation? timated value per share for Cooper Dental? Using mid-year discounting? market value of Cooper Dental share is $10, what's our recommendation for this nsitivity analysis showing the value per share as a function of sales growth rate. tivity analysis showing the value per share as a function of long-term FCF growth enario analysis showing the value per share under optimistic/pessimistic scenario ales growth 18%, COGS/sales 40%, WACC 12%, FCF growth 8%. Sales growth 5%, COGS/sales 55%, WACC 16%, FCF growth 3%.
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sells ct a 17. e nk ully ck or sheet rrent of s h and os.
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