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Crawler is considering a new project that requires an investment of $90 million

ID: 2654372 • Letter: C

Question

Crawler is considering a new project that requires an investment of $90 million in machinery. This is expected to produce sales of $114 million per year for 4 years. Operating expenses are 70% of sales. Operating expenses do not include depreciation. The machinery will be fully depreciated to a zero book value over 4 years using straight-line depreciation. The salvage value is $10 million. Working capital costs are negligible. The tax rate is 40%. The unlevered cost of capital (ru) is 11%.

a) Calculate the base-case NPV.

b) Crawler plans to use $30,000,000 in bonds. The remaining funds will come from retained earnings. The bonds have a 4-year life, a coupon rate of 6% and a yield of 6%. Use the adjusted present value (APV) to find the value of the project.

Explanation / Answer

a) Calculate the base-case NPV.

Initial Investment = 90 Million

Annual Depreciation = 90/4 = 22.5 million

Annual Cash flow = (Annual Sale - Operating Expenses)*(1-tax rate) + Annual Depreciation *tax rate

Annual Cash flow = (114-70%*114)*(1-40%) + 22.5*40%

Annual Cash flow = $ 29.52 Million

Post Tax Salvage Value = 10*(1-40%) = $ 6 million

Base-case NPV = - Initial Investment + Cash flow year 1 /(1+r) + Cash flow year 2 /(1+r)^2 + Cash flow year 3 /(1+r) ^3 + Cash flow year 4 /(1+r)^4

Base-case NPV = -90 + 29.52/1.11  + 29.52/1.11^2 + 29.52/1.11^3 + (29.52+6)/1.11^4

Base-case NPV = $ 5.53658260 Million

Base-case NPV = $ 5,536,582.60

b) Crawler plans to use $30,000,000 in bonds. The remaining funds will come from retained earnings. The bonds have a 4-year life, a coupon rate of 6% and a yield of 6%. Use the adjusted present value (APV) to find the value of the project.

Adjusted present value (APV) = Base-case NPV + PV of TAX Saving on Interest Expenses

Annual Tax Saving =30,000,000*6%*40% = 720000

Adjusted present value (APV) = 5,536,582.60 + (720000/1.06 + 720000/1.06^2 + 720000/1.06^3  + 720000/1.06^4)

Adjusted present value (APV) = $ 8,031,458.64

Adjusted present value (APV) =

Adjusted present value (APV) =