Beruflich Dokumente
Kultur Dokumente
1,240,000.00 1,240,000.00
485,000.00 485,000.00
550,000.00 550,000.00
205,000.00 205,000.00
71,750.00 71,750.00
550,000.00 550,000.00
683,250.00 683,250.00
0 0
683,250.00 683,250.00
516635.16 449247.97
0 1
Initial Investment 1650000 Initial Inv -1,650,000.00
Sales per year 1240000 Sales 1,240,000.00
Cost per year 485000 less:Costs 485,000.00
Depreciation per year 550000 Less: Dep 550,000.00
Salvage value 225000 PBT 205,000.00
Net Working capital 285000 Less: Tax 71,750.00
NSV 146250 Add: Dep 550,000.00
OCF 683,250.00
Add: Net salvage Value 0
CashFlow -1,650,000.00 683,250.00
Working capital -285,000.00
Release of working capital
Net Annual CashFlow -1,935,000.00 683,250.00
PV of cash flows -1935000.00 594130.43
NPV -91432.56
2 3
1,240,000.00 1,240,000.00
485,000.00 485,000.00
550,000.00 550,000.00
205,000.00 205,000.00
71,750.00 71,750.00
550,000.00 550,000.00
683,250.00 683,250.00
0 146,250.00
683,250.00 829,500.00
285,000.00
683,250.00 1,114,500.00
516635.16 732801.84
0
Initial Investment 3900000 Initial Inv -3,900,000.00
Sales per year 2350000 Sales
COGS = 25% of sale 587500 Less: COGS (25% of sales)
Depreciation per year 975000 Less: Dep
Net Working capital 150000 PBT
Less: Tax
Add: Dep
OCF
Add: Net salvage Value
Working capital -150,000.00
Release of working capital
Net Annual CashFlow -4,050,000.00
PV of cash flows -4,050,000.00
NPV 464,664.86
1 2 3 4
150,000.00
1,486,875.00 1,486,875.00 1,486,875.00 1,636,875.00
1315818.5841 1164441.2248 1030478.96 1003926.0924
0
Initial Investment 530000 Initial investment -530,000.00
Incremental Saving 186000 Incremental Savings
Incremental dep 106000 Less: Incremental Dep
Reduction in Working capital 85000 PBT
Salvage value 50000 Less: Tax
NSV 32500 PAT
Add: Dep
Change WC 85,000.00
Add: NSV
Net Annual Cash Flow -445,000.00
IRR 0.2068
1 2 3 4 5
33,000.00
-80,000.00
6,300,000.00
3,900,000.00
1,350,000.00
2,550,000.00
3,750,000.00
1,462,500.00
2,287,500.00
2,550,000.00
4,837,500.00
250,000.00
5,087,500.00
3474830.954
Techron I Techron II 0 1
Initial cost 245000 315000 Initial cost -245000.00
Operating cost 39000 48000 Operating costs -39000.00
Dep 81666.67 63000 Less: Deprecation 81666.67
salvage value 20000 20000 Total costs -120666.67
NSV 13000 13000 tax (benefit) -42233.33
Discount rate 9% 9% Post tax cost -78433.33
Add: dep 81666.67
OCF 3233.33
NSV
Cashflows -245000.00 3233.33
PV -245000.00 2966.36
NPV -226777.10
Eqvivalent annual cost
(Annuity) (-) -89589.37
2 3 0 1 2
Initial cost -315000.00
-39000.00 -39000.00 Operating costs -48000.00 -48000.00
81666.67 81666.67 Less: Deprecation 63000.00 63000.00
-120666.67 -120666.67 Total costs -111000.00 -111000.00
-42233.33 -42233.33 tax (benefit) -38850.00 -38850.00
-78433.33 -78433.33 Post tax cost -72150.00 -72150.00
81666.67 81666.67 Add: dep 63000.00 63000.00
3233.33 3233.33 OCF -9150.00 -9150.00
13000.00 NSV
3233.33 16233.33 Cashflows -315000.00 -9150.00 -9150.00
2721.43 12535.11 PV -315000.00 -8394.50 -7701.37
NPV -342141.20
Eqvivalent annual cost
(Annuity) (-) -87961.92
3 4 5