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jemoi13
Nov 15, 2010, 03:12 AM
Hello I am struggling to find the NPV of the following exercise as I can not identify the revenues:

An Operation Manager is about to put forward a proposal to replace an existing production line costing £6000 K. The new line will have a economic life of 5 years and is estimated to realise £1200 K in scrap value at the end of that period. Its operating cost would be £2000 K per year.

Alternatively, the existing machinery could be overhauled and modernised at a cost of £1600 K. The Operation Manager estimates that operating costs would then be £2900 K per year. In this case the extended operation life is also expected to be 5 years, the scrap value of the old production line would be £600 K whether it was sold now or in 5 years.

The output potential of the new line or the renovated line will be the same.

The corporate tax rate is 30% and tax is assessed on the next pre tax cash flow in the relevant year. The company is expected to remain in profit for tax purposes throughout the period in question.

You may ignore inflation. The appropriate discount rate for either possibility would be 8%.

You may assume that doing neither is not a realistic option. The company would lose sales profitability very quickly if forced to continue with un-modernised equipment.

Required:
Prepare a short report that assess whether the new production line should purchased or whether the old one should be modernised. Explain the logical step in making your analysis (how you chose your analytical method and/or why you rejected other possible methods).

Just Looking
Nov 15, 2010, 11:54 AM
I think there is some confusion here. You don't need to know the revenue amount to determine the NPV. You are comparing the costs of two different ways to modernize the equipment, so you are looking at the cash flow of the two, and using your analysis to determine the NPV and which makes more sense from a cash standpoint.

jemoi13
Nov 15, 2010, 02:54 PM
Thanks for the answer, could you please let me know if I am on the right direction with the following:

Replacement of existing production line D.Rate 8% Tax 30%

Year 0 Year 1 Year 2 Year 3 Year 4 Year 5 Year 6
Intital investment -6000 1200
Operating cost -2000 -2000 -2000 -2000 -2000
Cash flow pre-tax -6000 -2000 -2000 -2000 -2000 -800 0
Tax paid -1800 -600 -600 -600 -600 -240
Net cash flow -6000 -3800 -2600 -2600 -2600 -1400 -240
Discount factor 1 0.926 0.857 0.794 0.735 0.681
-6000.00 -3518.80 -2228.20 -2064.40 -1911.00 -953.40
Present value -16675.8

Modernisation of existing production line D.Rate 8% Tax 30%

Year 0 Year 1 Year 2 Year 3 Year 4 Year 5 Year 6
Intital investment -1600 600
Operating cost -2900 -2900 -2900 -2900 -2900
Cash flow pre-tax -1600 -2900 -2900 -2900 -2900 -2300 0
Tax paid -480 -870 -870 -870 -870 -690
Net cash flow -1600 -3380 -3770 -3770 -3770 -3170 -690
Discount factor 1 0.926 0.857 0.794 0.735 0.681
-1600.00 -3129.88 -3230.89 -2993.38 -2770.95 -2158.77
Present value -15883.87

Just Looking
Nov 15, 2010, 03:07 PM
I printed this out to look out, but I am at work now. Give me some time and I will get back to you. Thanks.

Just Looking
Nov 16, 2010, 12:37 AM
A couple of things to look at: In the first example, the initial cost of 6000 won't be a cost of that year. It is a cash flow, but for tax purposes I think you need to look at writing it off over the 5 year period.

This might also be a consideration in the second case if the life is being extended.

Other than that, I think you are on the right track.