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Coolplay Corp. is thinking about opening a soccer camp in southern California. T

ID: 2478228 • Letter: C

Question

Coolplay Corp. is thinking about opening a soccer camp in southern California. To start the camp, Coolplay would need to purchase land and build four soccer fields and a sleeping and dining facility to house 150 soccer players. Each year, the camp would be run for 8 sessions of 1 week each. The company would hire college soccer players as coaches. The camp attendees would be male and female soccer players ages 12–18. Property values in southern California have enjoyed a steady increase in value. It is expected that after using the facility for 20 years, Coolplay can sell the property for more than it was originally purchased for. The following amounts have been estimated.

Cost of land

$301,800

Cost to build soccer fields, dorm and dining facility

$603,600

Annual cash inflows assuming 150 players and 8 weeks

$925,520

Annual cash outflows

$845,040

Estimated useful life

20 years

Salvage value

$1,509,000

Discount rate

8%

1 ) Calculate the net present value of the project. (If the net present value is negative, use either a negative sign preceding the number eg -45 or parentheses eg (45). Round answer to 0 decimal places, e.g. 125. For calculation purposes, use 5 decimal places as displayed in the factor table provided.)

2) To gauge the sensitivity of the project to these estimates, assume that if only 125 players attend each week, annual cash inflows will be $809,830 and annual cash outflows will be $754,500.

What is the net present value using these alternative estimates? (If the net present value is negative, use either a negative sign preceding the number eg -45 or parentheses eg (45). Round answer to 0 decimal places, e.g. 125. For calculation purposes, use 5 decimal places as displayed in the factor table provided.)

3) Assuming the original facts, what is the net present value if the project is actually riskier than first assumed and a 10% discount rate is more appropriate? (If the net present value is negative, use either a negative sign preceding the number eg -45 or parentheses eg (45). Round answer to 0 decimal places, e.g. 125. For calculation purposes, use 5 decimal places as displayed in the factor table provided.)

4) Assume that during the first 5 years, the annual net cash flows each year were only $40,240. At the end of the fifth year, the company is running low on cash, so management decides to sell the property for $1,339,992. What was the actual internal rate of return on the project? (Round answer to 0 decimal places, e.g. 125. For calculation purposes, use 5 decimal places as displayed in the factor table provided.)

Cost of land

$301,800

Cost to build soccer fields, dorm and dining facility

$603,600

Annual cash inflows assuming 150 players and 8 weeks

$925,520

Annual cash outflows

$845,040

Estimated useful life

20 years

Salvage value

$1,509,000

Discount rate

8%

Explanation / Answer

Answer 1. Calculation of NPV of Project Particulars Year Amount 8% Factor Present value C D C X D Cash Inflow Net Cash Inflow 1 -20       925,520          9.81815            9,086,894 Salavage Value 20 1,509,000          0.21455                323,756 A. Total Cash Inflow - PV            9,410,650 Cash Outflow Cost of Land 0       301,800          1.00000                301,800 Cost to build Soccer Field , dorm & Dinning facility 0       603,600          1.00000                603,600 Annual Cash outflow 1 -20       845,040          9.81815            8,296,729 B. Total Cash Outflow - PV            9,202,129 NPV (A - B)                208,521 Answer 2. Calculation of NPV of Project Particulars Year Amount 8% Factor Present value C D C X D Cash Inflow Net Cash Inflow 1 -20       809,830          9.81815            7,951,032 Salavage Value 20 1,509,000          0.21455                323,756 A. Total Cash Inflow - PV            8,274,788 Cash Outflow Cost of Land 0       301,800          1.00000                301,800 Cost to build Soccer Field , dorm & Dinning facility 0       603,600          1.00000                603,600 Annual Cash outflow 1 -20       754,500          9.81815            7,407,794 B. Total Cash Outflow - PV            8,313,194 NPV (A - B)                (38,406) Answer 3. Calculation of NPV of Project Particulars Year Amount 10% Factor Present value C D C X D Cash Inflow Net Cash Inflow 1 -20       925,520          8.51356            7,879,470 Salavage Value 20 1,509,000          0.14864                224,298 A. Total Cash Inflow - PV            8,103,768 Cash Outflow Cost of Land 0       301,800          1.00000                301,800 Cost to build Soccer Field , dorm & Dinning facility 0       603,600          1.00000                603,600 Annual Cash outflow 1 -20       845,040          8.51356            7,194,299 B. Total Cash Outflow - PV            8,099,699 NPV (A - B)                     4,069 Answer 4. IRR = NPV = 0 Calculation of NPV of Project Particulars Year Amount 12% Factor Present value C D C X D Cash Inflow Net Cash Inflow 1 -5         40,240          3.60478                145,056 Salavage Value 5 1,339,992          0.56743                760,352 A. Total Cash Inflow - PV                905,408 Cash Outflow Cost of Land 0       301,800          1.00000                301,800 Cost to build Soccer Field , dorm & Dinning facility 0       603,600          1.00000                603,600 B. Total Cash Outflow - PV                905,400 NPV (A - B)                             8 So, IRR = 12% (Approx)