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Corporation may replace a machine. The old machine is fully depreciated and has

ID: 2733660 • Letter: C

Question

Corporation may replace a machine. The old machine is fully depreciated and has no salvage value. It will generate $15,000,000 in revenues and $9,000,000 in operating costs each year for 4 years. A new machine will cost $26,000,000 and will have a salvage value of $6,000,000 at the end of 4 years. It will be fully depreciated to a zero book value on a straight line basis over 4 years. The new machine will generate $19,000,000 in revenues and $7,000,000 in operating costs each year for 4 years. Corporation will have $4,000,000 annually in interest expense as part of the financing. Initial net operating working capital will increase by $100,000 (spare parts inventory for the new machine). There is a $25,000 return of net operating working capital in year 4 when the new machine is salvaged. The investment in net operating working capital is 0 in all other years. The tax rate is 40% and the cost of capital is 11%. Operating costs do not include depreciation or interest expense. a. Find the net present value, internal rate of return, profitability index and payback period. b. Should corporation replace the machine? Explain.

Explanation / Answer

a) NPV, IRR, PI, PAY BACK INCREMENTAL INITIAL OUTLAY: cost of the new machine 26000000 net working capital 100000 26100000 INCREMENTAL ANNUAL CASH FLOWS: EBITDA of new machine 12000000 (19000000-7000000) EBITDA of old machine 6000000 (15000000-9000000) Incremental EBITDA 6000000 Annual depreciation - SLM 6500000 Incremental EBIT -500000 Tax at 40% -200000 Incremental EBIT*(1-t) -300000 Add: depreciation 6500000 Incremental cash inflow 6200000 TERMINAL CASH FLOWS: Salvage value less tax (6000000*0.6) 3600000 Return of operating working capital 25000 3625000 a) NPV: PV of annual cash inflows = 6200000*pvifa(11,4) = 6200000*3.1024   = 19234880 PV of terminal cash inflow = 3625000*pvif(11,4) = 3625000*0.6587 = 2387788 Total PV of cash inflows 21622668 Less: initial investment 26100000 NPV -4477333 IRR: Is the value of r in the following equation: 26100000 = 3625000*pvif(r,4) + 6200000*pvifa(r,4) Using a irr calculator IRR = 3.25% Check: 3625000*0.8799+6200000*3.6950 = 26098638, which is close to initial cost. PI: PV of cash inflows/initial investment = 21622668/26100000 = 0.83 PAYBACK PERIOD: Initial investment/annual cash inflows = 26100000/6200000 4.2 years b) As the NPV is negative, IRR