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Discout rate 0.1 0.

35

Year 0 Year 1 Year 2 Year 3 ROI


Investment -10000
Revenue 21000
Operating Expense 11000
Depriciation 10000
A Tax 0
PAT 0 0
Cashflow -10000 10000
NPV @ 10% -$826.45
NPV @ 35% -$1,920.44

Investment -10000 9167 9167


Revenue 15000 17000
Operating Expense 5833 7833
Depriciation 5000 5000
B Tax 1666.8 1666.8
PAT 2500.2 2500.2 0.50004
Cashflow -10000 7500.2 7500.2
NPV @ 10% $2,742.61
NPV @ 35% -$243.67

Investment -10000
Revenue 10000 11000 30000
Operating Expense 5555 4889 15555
Depriciation 3333.333333 3333.333333 3333.333333
C Tax 444.6666667 1111.066667 4444.666667
PAT 667 1666.6 6667 0.60004
Cashflow -10000 4000.333333 4999.933333 10000.33333
NPV @ 10% $4,802.04
NPV @ 35% -$169.47

Investment -10000
Revenue 30000 10000 5000
Operating Expense 15555 5555 2222
Depriciation 3333.333333 3333.333333 3333.333333
D Tax 4444.666667 444.6666667 0
PAT 6667 667 -555.333333 0.451911111
Cashflow -10000 10000.33333 4000.333333 2778
D

NPV @ 10% $4,076.75


NPV @ 35% $542.02
Ranking based on 10% Ranking based on 35%
C D
D C
B B
A A

-909.090909
9090.909091 -909.0909090909
Discount rate 0.2

Year 0 Year 1 Year 2 Year 3 Year 4


Investment -500000 -200000
Sales 10000000 13000000 13000000 8666667
Cost of Sales 6000000 7800000 7800000 5200001
General expense 2350000 3055000 3055000 2036667
Depreciation 100000 100000 100000 100000
PBT 1550000 2045000 2045000 1329999
Tax deductable expenses 200000
Taxes 0 818000 818000 531999.6
PAT 1550000 1227000 1227000 797999.4
Working Capital 2700000 3510000 3510000 2340000.09
Cashflows -500000 -1450000 317000 1127000 1867999.31
NPV $862,487.75
-1450000
Year 5 Year 6

4333334 2700000
2600001
1018334
100000
614999

245999.6
368999.4
1170000.18
1438999.31 1170000.18

4.615384615
All quantity figures in thousands
initial capacity 1 Unit sales price 0.45
Cap build up 0.4 Discount rate 0.18
FullCapacity 2 Unit variable cost 0.15
Unit Sales price 0.45 Initial fixed cost 0.25

investment 1 fixedcost increment 0.03

rate of Depriciation 0.15 Tax rate 0.48

0 1 2 3 4
Quantity 0 1 1.4 1.8 2
Sales Revenue 0 0.45 0.63 0.81 0.9
Variable cost 0 0.15 0.21 0.27 0.3
Fixed cost 0 0.25 0.26 0.27 0.27
Bookvalue 1 0.85 0.7 0.55 0.4
Depreciation 0 0.15 0.15 0.15 0.15
Tax 0 0 0.006 0.060 0.085

Cash flow -1 0.05 0.16 0.21 0.24


Net Project Value 0.34
0.34
0.45 0.34 0.45 0.46 0.47
0.48 0.15
0.51 0.14
0.52 0.13
0.55 0.12
0.58 0.11
0.6 0.1
0.65
0.66
0.68

vlookup("NAME",array,2(column),TRUE(FALSE))
5 6 7
2 2 2
0.9 0.9 0.9
0.3 0.3 0.3
0.28 0.29 0.30
0.25 0.1 0
0.15 0.15 0.1
0.081 0.077 0.097

0.24 0.23 0.20

0.5
Year 0 Year 1 Year 2 Year 3
-10000
Revenue 21000
Exp 11000
Project A Operating income 10000
Depriciation -10000
PBT 0
PAT 0
Add Depriciation
Cash Flow -10000 10000
Year 0 Year 1 Year 2 Year 3
-10000
Revenue 15000 17000
Project B Exp 5833 7833
Operating income 9167 9167
Depriciation -5000 -5000
PBT 4167 4167
PAT -10000 2500.2 2500.2

Cash Flow -10000 7500.2 7500.2


-10000 6818.363636 6198.512397
cumulative cash flow -10000 -3181.63636 3016.876033
Year 0 Year 1 Year 2 Year 3
-10000
Revenue 10000.0 11000.0 30000.0
Project C Exp 5555.0 4889.0 15555.0
Operating income 4445.0 6111.0 14445.0
Depriciation -3333.3 -3333.3 -3333.3
PBT 1111.7 2777.7 11111.7
PAT 667.0 1666.6 6667.0
Cash Flow -10000 4445.0 6111.0 14445.0
-10000 4040.9 5050.4 10852.7
-10000 -5959.1 -908.7 9944.1
Year 0 Year 1 Year 2 Year 3
-10000
Revenue 30000.0 10000.0 5000.0
Project D Exp 15555.0 5555.0 2222.0
Operating income 14445.0 4445.0 2778.0
Depriciation -3333.3 -3333.3 -3333.3
PBT 11111.7 1111.7 -555.3
PAT 6667.0 667.0 -333.2
Cash Flow -10000 10000.3 4000.3 3000.1
Ranking based on 10%
C
NPV@10% -909.090909 D
NPV@35% -2592.59259 B
A

NPV@10% 3016.876033
NPV@35% -328.960219

IRR 32%

1.513290312

NPV@10% 9944.064613
NPV@35% 2516.735254

2.083727934

NPV@10% $4,651.32
NPV@35% $5,708.43
Ranking based on 35%
D
C
B
A
-500000 -200000
Year 0 Year 1 Year 2 Year 3
Rev 10000000 13000000 13000000
COGS 6000000 7800000 7800000
SGA 2350000 3055000 3055000
Operating income 1650000 2145000 2145000
Depriciation 100000 100000 100000
PBT 1350000 2045000 2045000
PAT 810000 1227000 1227000
Depriciation+PAT 910000 1327000 1327000
WC 2700000 3510000 3510000 2340000
change in WC -2700000 -810000 0 1170000
cashFlow -3200000 100000 1327000 2497000

NPV $905,860.98
IRR 30%
Year 4 Year 5
8666667 4333333
5200000 2600000
2036667 1018333
1430000 715000
100000 100000
1330000 615000
798000 369000
898000 469000
1170000 0
1170000 1170000
2068000 1639000 0
Lockheed

Year 0 Year 1 Year 2 Year 3


CashFlow -100 -200 -200 -200

140

-100 -200 -200 -60

-584.048126
ed

Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10


-200

140
-490 140
-490 140
-490 140
-490 140
-490 -490
420 420 420 420 420 420

-550 70 70 70 70 -70 420

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