Scribd
Upload
342 views12 pages

Super Project

This document contains financial information for 3 cases of a business over 8 years. Case 1 shows financials for years 1-3 with an IRR of 12.43% and positive NPV. Case 2 is similar to Case 1 with an IRR of 6.62%. Case 3 has lower sales and IRR of 1.28%. Additionally, there is information shown for an incremental project from years 2-8 with varying profits, cash flows, and NPV profile based on interest rate.

Uploaded by

karan_w3
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
342 views12 pages

Super Project

This document contains financial information for 3 cases of a business over 8 years. Case 1 shows financials for years 1-3 with an IRR of 12.43% and positive NPV. Case 2 is similar to Case 1 with an IRR of 6.62%. Case 3 has lower sales and IRR of 1.28%. Additionally, there is information shown for an incremental project from years 2-8 with varying profits, cash flows, and NPV profile based on interest rate.

Uploaded by

karan_w3
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
You are on page 1/ 12

1st Case

DATE
YEAR
BUILDING
MACHINERY & EQUIPMENT
NET WORKING CAPITAL (NWC)
CHANGE IN THE NET WC (NWC)

3/31/1965
1
80.00
120.00
329.00
329.00

GROSS SALES
DEDUCTIONS
NET SALES
COGS
GROSS PROFIT
ADVERTISING EXPENSE
START-UP COST (SUNK COST)
OTHERS (SUNK COST)
ADJSUTMENTS (OPPORTUNITY COST)
EBITDA
DEPRECIATION
EBIT
INTEREST
PBT

2,200.00
88.00
2,112.00
1,100.00
1,012.00
1,100.00
15.00
360.00
180.00
643.00
19.00
662.00
0.00
662.00

CARRYFORWARD LOSSES
PBT AFTER SET OFF
TAX @ 30%
ADD: INVESTMENT CREDIT
PAT
INITIAL OUTLAY
OPERATING CASH FLOWS
TERMINAL CASH FLOW

0.00
662.00
0.00
1.00
661.00
1,171.00

NET CASH FLOWS

1,171.00

IRR

12.43%

NPV

INTEREST RATE

615.64
512.95
417.38
328.36
245.36
167.91
95.56
27.93
35.35
94.61
150.15
202.24
251.14
297.07
340.26
380.89

5%
6%
7%
8%
9%
10%
11%
12%
13%
14%
15%
16%
17%
18%
19%
20%

CASE 2
DATE
YEAR
BUILDING
MACHINERY & EQUIPMENT
NET WORKING CAPITAL (NWC)
CHANGE IN THE NET WC (NWC)

3/31/1965
1
213.00
440.00
329.00
329.00

GROSS SALES
DEDUCTIONS
NET SALES
COGS
GROSS PROFIT
ADVERTISING EXPENSE
START-UP COST (SUNK COST)
OTHERS (SUNK COST)
ADJSUTMENTS (OPPORTUNITY COST)
EBITDA
DEPRECIATION
EBIT
INTEREST
PBT

2,200.00
88.00
2,112.00
1,100.00
1,012.00
1,100.00
15.00
360.00
180.00
643.00
19.00
662.00
0.00
662.00

CARRYFORWARD LOSSES
PBT AFTER SET OFF
TAX @ 30%
ADD: INVESTMENT CREDIT
PAT
INITIAL OUTLAY
OPERATING CASH FLOWS
TERMINAL CASH FLOW
NET CASH FLOWS
IRR

0.00
662.00
0.00
1.00
661.00
1,624.00

1,624.00
6.62%

case 3
DATE
YEAR
BUILDING
MACHINERY & EQUIPMENT
NET WORKING CAPITAL (NWC)
CHANGE IN THE NET WC (NWC)

3/31/1965
1
213.00
440.00
329.00
329.00

GROSS SALES
DEDUCTIONS
NET SALES
COGS
GROSS PROFIT
ADVERTISING EXPENSE
ADDITIONAL OVERHEAD EXPENSES - 5%
START-UP COST (SUNK COST)
OTHERS (SUNK COST)
ADJSUTMENTS (OPPORTUNITY COST)
EBITDA
DEPRECIATION
EBIT
INTEREST
PBT

2,200.00
88.00
2,112.00
1,100.00
1,012.00
1,100.00
0.00
15.00
360.00
180.00
643.00
19.00
662.00
0.00
662.00

CARRYFORWARD LOSSES
PBT AFTER SET OFF
TAX @ 30%
ADD: INVESTMENT CREDIT
PAT

0.00
662.00
0.00
1.00
661.00

INITIAL OUTLAY
OPERATING CASH FLOWS
TERMINAL CASH FLOW

1,624.00

NET CASH FLOWS

1,624.00

IRR

1.28%

THE SUPER PROJECT


INCREMENTAL BASIS
3/31/1966
2
0.00
0.00
274.00
55.00

3/31/1967
3
0.00
0.00
271.00
3.00

3/31/1968
4
0.00
0.00
264.00
7.00

2,400.00
96.00
2,304.00
1,200.00
1,104.00
1,050.00
0.00
0.00
200.00
146.00
18.00
164.00
0.00
164.00

2,600.00
104.00
2,496.00
1,300.00
1,196.00
1,000.00
0.00
0.00
210.00
14.00
17.00
31.00
0.00
31.00

662.00
826.00
0.00
1.00
163.00

90.00

90.00

3/31/1970
6
0.00
0.00
242.00
1.00

3/31/1971
7
0.00
0.00
255.00
13.00

3/31/1972
8
0.00
0.00
255.00
0.00

2,800.00
112.00
2,688.00
1,400.00
1,288.00
900.00
0.00
0.00
220.00
168.00
16.00
152.00
0.00
152.00

3/31/1969
5
0.00
0.00
241.00
23.00
P&L
3,000.00
120.00
2,880.00
1,500.00
1,380.00
700.00
0.00
0.00
230.00
450.00
15.00
435.00
0.00
435.00

3,000.00
120.00
2,880.00
1,500.00
1,380.00
700.00
0.00
0.00
230.00
450.00
13.00
437.00
0.00
437.00

3,200.00
128.00
3,072.00
1,600.00
1,472.00
730.00
0.00
0.00
240.00
502.00
12.00
490.00
0.00
490.00

3,200.00
128.00
3,072.00
1,600.00
1,472.00
730.00
0.00
0.00
240.00
502.00
11.00
491.00
0.00
491.00

826.00
857.00
0.00
1.00
30.00

857.00
705.00
0.00
1.00
153.00

705.00
270.00
0.00
1.00
436.00

270.00
167.00
50.10
1.00
387.90

0.00
490.00
147.00
1.00
344.00

0.00
491.00
147.30
1.00
344.70

10.00

176.00

474.00

399.90

343.00

355.70

10.00

176.00

474.00

399.90

343.00

355.70

NPV PROFILE
800.00

NPV PROFILE
800.00
600.00
400.00
200.00
NPV
0.00
5%

6%

7%

8%

9%

10%

11%

12%

13%

200.00
400.00
600.00

FACILITIES USED BASIS


3/31/1966
2
0.00
0.00
274.00
55.00

3/31/1967
3
0.00
0.00
271.00
3.00

2,400.00
96.00
2,304.00
1,200.00
1,104.00
1,050.00
0.00
0.00
200.00
146.00
18.00
164.00
0.00
164.00

2,600.00
104.00
2,496.00
1,300.00
1,196.00
1,000.00
0.00
0.00
210.00
14.00
17.00
31.00
0.00
31.00

3/31/1968
3/31/1969
3/31/1970
4
5
6
0.00
0.00
0.00
0.00
0.00
0.00
264.00
241.00
242.00
7.00
23.00
1.00
PROFIT & LOSS STATEMENT
2,800.00 3,000.00 3,000.00
112.00
120.00
120.00
2,688.00 2,880.00 2,880.00
1,400.00 1,500.00 1,500.00
1,288.00 1,380.00 1,380.00
900.00
700.00
700.00
0.00
0.00
0.00
0.00
0.00
0.00
220.00
230.00
230.00
168.00
450.00
450.00
16.00
15.00
13.00
152.00
435.00
437.00
0.00
0.00
0.00
152.00
435.00
437.00

3/31/1971
7
0.00
0.00
255.00
13.00

3/31/1972
8
0.00
0.00
255.00
0.00

3,200.00
128.00
3,072.00
1,600.00
1,472.00
730.00
0.00
0.00
240.00
502.00
12.00
490.00
0.00
490.00

3,200.00
128.00
3,072.00
1,600.00
1,472.00
730.00
0.00
0.00
240.00
502.00
11.00
491.00
0.00
491.00

14%

15%

662.00
826.00
0.00
1.00
163.00

826.00
857.00
0.00
1.00
30.00

857.00
705.00
0.00
1.00
153.00

705.00
270.00
0.00
1.00
436.00

270.00
167.00
50.10
1.00
387.90

0.00
490.00
147.00
1.00
344.00

0.00
491.00
147.30
1.00
344.70

90.00

10.00

176.00

474.00

399.90

343.00

355.70

90.00

10.00

176.00

474.00

399.90

343.00

355.70

FULLY ALLOCATED BASIS


3/31/1966
2
0.00
0.00
274.00
55.00

3/31/1967
3
0.00
0.00
271.00
3.00

3/31/1968
4
0.00
0.00
264.00
7.00

3/31/1970
6
0.00
0.00
242.00
1.00

3/31/1971
7
0.00
0.00
255.00
13.00

3/31/1972
8
0.00
0.00
255.00
0.00

2,800.00
112.00
2,688.00
1,400.00
1,288.00
900.00
0.00
0.00
0.00
220.00
168.00
16.00
152.00
0.00
152.00

3/31/1969
5
0.00
0.00
241.00
23.00
p&l
3,000.00
120.00
2,880.00
1,500.00
1,380.00
700.00
150.00
0.00
0.00
230.00
300.00
15.00
285.00
0.00
285.00

2,400.00
96.00
2,304.00
1,200.00
1,104.00
1,050.00
0.00
0.00
0.00
200.00
146.00
18.00
164.00
0.00
164.00

2,600.00
104.00
2,496.00
1,300.00
1,196.00
1,000.00
0.00
0.00
0.00
210.00
14.00
17.00
31.00
0.00
31.00

3,000.00
120.00
2,880.00
1,500.00
1,380.00
700.00
150.00
0.00
0.00
230.00
300.00
13.00
287.00
0.00
287.00

3,200.00
128.00
3,072.00
1,600.00
1,472.00
730.00
160.00
0.00
0.00
240.00
342.00
12.00
330.00
0.00
330.00

3,200.00
128.00
3,072.00
1,600.00
1,472.00
730.00
160.00
0.00
0.00
240.00
342.00
11.00
331.00
0.00
331.00

662.00
826.00
0.00
1.00
163.00

826.00
857.00
0.00
1.00
30.00

857.00
705.00
0.00
1.00
153.00

705.00
420.00
0.00
1.00
286.00

420.00
133.00
0.00
1.00
288.00

133.00
197.00
59.10
1.00
271.90

0.00
331.00
99.30
1.00
232.70

90.00

10.00

176.00

324.00

300.00

270.90

243.70

90.00

10.00

176.00

324.00

300.00

270.90

243.70

3/31/1973
9
0.00
0.00
267.00
12.00

3/31/1974
10
0.00
0.00
267.00
0.00

3,400.00
136.00
3,264.00
1,700.00
1,564.00
750.00
0.00
0.00
250.00
564.00
10.00
554.00
0.00
554.00

3,400.00
136.00
3,264.00
1,700.00
1,564.00
750.00
0.00
0.00
250.00
564.00
9.00
555.00
0.00
555.00

0.00
554.00
166.20
0.00
387.80

0.00
555.00
166.50
0.00
388.50

385.80
397.50
385.80

PROFILE

397.50

PROFILE

NPV
INTEREST RATE
13%

14%

15%

16%

17%

18%

3/31/1973
9
0.00
0.00
267.00
12.00

3/31/1974
10
0.00
0.00
267.00
0.00

3,400.00
136.00
3,264.00
1,700.00
1,564.00
750.00
0.00
0.00
250.00
564.00
10.00
554.00
0.00
554.00

3,400.00
136.00
3,264.00
1,700.00
1,564.00
750.00
0.00
0.00
250.00
564.00
9.00
555.00
0.00
555.00

19%

20%

0.00
554.00
166.20
0.00
387.80

0.00
555.00
166.50
0.00
388.50

385.80
397.50
385.80

397.50

3/31/1973
9
0.00
0.00
267.00
12.00

3/31/1974
10
0.00
0.00
267.00
0.00

3,400.00
136.00
3,264.00
1,700.00
1,564.00
750.00
170.00
0.00
0.00
250.00
394.00
10.00
384.00
0.00
384.00

3,400.00
136.00
3,264.00
1,700.00
1,564.00
750.00
170.00
0.00
0.00
250.00
394.00
9.00
385.00
0.00
385.00

0.00
384.00
115.20
0.00
268.80

0.00
385.00
115.50
0.00
269.50

266.80
278.50
266.80

278.50

You might also like