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Blooper’s analysts have come up with the following revised estimates for its mag

ID: 2790873 • Letter: B

Question

Blooper’s analysts have come up with the following revised estimates for its magnoosium mine:

Range

Conduct a sensitivity analysis for each variable and range and compute the NPV for each. Use Spreadsheet 10.1 and accompanying data as a starting point for the analysis. (Do not round intermediate calculations. Negative amounts should be indicated by a minus sign. Enter your answers in thousands rounded to the nearest whole dollar.)

Range

Pessimistic Optimistic Initial investment + 30 % – 25 % Revenues – 25 % + 20 % Variable costs + 25 % – 15 % Fixed cost + 50 % – 50 % Working capital + 30 % – 45 % Initial investment (S thousands) Salvage value ($ thousands) Variable costs (% of revenues) Initial fixed costs (S thousands) Initial total expenses (5 thousands) Receivables (% of sales) Inventory (% of next year's costs) Year: Investments in fixed assets Cash flow from fixed assets C. Operating cash flow 15,00015,750 16,538 17,364 18,233 2,000,02,000 2,000 2,000 Change in working capital Cash flow from investment in working capital 225 1,679-3,039 11,5001,3753,9094,069 4,2386,329 4,339

Explanation / Answer

Pessimistic Scenario

A. Inputs

Initial Investment ($ thousands)

13,000

Salvage Value ($ thousands)

2,000

Initial Revenue ($ thousands)

11,250

Variable Costs (% of Revenues)

50%

Initial fixed costs($ thousands)

6,000

Initial total expense ($ thousands)

11,625

Inflation Rate

5%

Discount Rate

12%

Receivables (% of Sales)

16.70%

Inventory (% of next year's costs)

15%

Tax Rate

35%

Year

0

1

2

3

4

5

6

B. Fixed Assets

Investment in fixed assets

         13,000

Sales of fixed assets

         1,300

Cash flow from fixed assets

-       13,000

         1,300

C. Operating Cash flow

Revenues

         11,250

         11,813

         12,403

         13,023

         13,674

Variable Expenses

           5,625

           5,906

           6,202

           6,512

           6,837

Fixed Expenses

           6,000

           6,300

           6,615

           6,946

           7,293

Depreciation

           2,600

           2,600

           2,600

           2,600

           2,600

Pre-tax Profit

-         2,975

-         2,994

-         3,013

-         3,034

-         3,056

Tax

                  -  

                  -  

                  -  

                  -  

                  -  

Profit after tax

-         2,975

-         2,994

-         3,013

-         3,034

-         3,056

Operating Cash flow

-             375

-             394

-             413

-             434

-             456

D. Working Capital

Working Capital

            2,267

           4,171

           4,355

           4,548

           4,750

           2,962

                -  

Change in working capital

            2,267

           1,905

               184

               193

               202

-         1,788

-       2,962

Cash flow from investment in working capital

-           2,267

-         1,905

-             184

-             193

-             202

           1,788

         2,962

           0.359

           0.357

           0.355

           0.353

           0.210

E. Project Valuation

Total Project Cash flow

-   15,267

-         2,280

-    577

-         606

-             636

           1,332

         4,262

F. NPV Calculation

PV of cash flows

- 15,266.88

-   2,035.27

-   460.22

- 431.45

-    404.49

         755.79

   2,159.37

NPV

- 15,683.13

Optimistic Scenario

A. Inputs

Initial Investment ($ thousands)

7,500

Salvage Value ($ thousands)

2,000

Initial Revenue ($ thousands)

18,000

Variable Costs (% of Revenues)

34%

Initial fixed costs($ thousands)

2,000

Initial total expense ($ thousands)

8,120

Inflation Rate

5%

Discount Rate

12%

Receivables (% of Sales)

16.70%

Inventory (% of next year's costs)

15%

Tax Rate

35%

Year

0

1

2

3

4

5

6

B. Fixed Assets

Investment in fixed assets

            7,500

Sales of fixed assets

         1,300

Cash flow from fixed assets

- 7,500

         1,300

C. Operating Cash flow

Revenues

      18,000

      18,900

      19,845

      20,837

      21,879

Variable Expenses

         6,120

         6,426

         6,747

         7,085

         7,439

Fixed Expenses

         2,000

         2,100

         2,205

         2,315

         2,431

Depreciation

         1,500

         1,500

         1,500

         1,500

         1,500

Pre-tax Profit

         8,380

         8,874

         9,393

         9,937

      10,509

Tax

         2,933

         3,106

         3,287

         3,478

         3,678

Profit after tax

         5,447

         5,768

         6,105

         6,459

         6,831

Operating Cash flow

         6,947

         7,268

         7,605

         7,959

         8,331

D. Working Capital

Working Capital

                670

         1,948

         2,039

         2,135

         2,235

         2,007

                -  

Change in working capital

                670

         1,278

               91

               96

            101

-229

-2,007

Cash flow from investment in working capital

- 670

- 1,278

- 91

-96

-101

            229

         2,007

         0.240

         0.239

         0.238

         0.238

         0.203

E. Project Valuation

Total Project Cash flow

- 8,170

         5,669

         7,177

         7,509

         7,859

         8,560

         3,307

F. NPV Calculation

PV of cash flows

- 8,169.90

   5,061.92

   5,721.28

   5,345.01

   4,994.27

   4,856.94

   1,675.35

NPV

   19,484.88

A. Inputs

Initial Investment ($ thousands)

13,000

Salvage Value ($ thousands)

2,000

Initial Revenue ($ thousands)

11,250

Variable Costs (% of Revenues)

50%

Initial fixed costs($ thousands)

6,000

Initial total expense ($ thousands)

11,625

Inflation Rate

5%

Discount Rate

12%

Receivables (% of Sales)

16.70%

Inventory (% of next year's costs)

15%

Tax Rate

35%