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Fin 419 - Mini-Case Biocom, Inc.

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Mini-Case Biocom, Inc.: Part 2

Denise Martin

FIN/419

April 17, 2017

Michele Huss

                                                 Mini-Case Biocom, Inc.: Part 2

Complete Questions 1-7;

  1. What is the total relevant initial investment for Biocom’s new product line?  Would you include the designs and prototypes?  Would you include the change in net working capital?

The total relevant initial investment for Biocom’s new product line, including the change in net working capital is as follows:

Cost of a new plant and equipment:                                     $24,000,000

Increase net working capital                                                     $480,000

                                                                                                  $24,480,000

The cost of designs and prototypes would be considered sunk costs and would not be included in the investment.

  1. What is the cash flow resulting from disposal of the equipment at the end of the project?

Disposal                                                              $2,400,000

Book value                                                          $1,382,400

Gain on disposal                                                  $1,017,600

34% tax                                                                $345,984

Cash flow from disposal                                       $2,054,016

  1. Compute a schedule of depreciation for the plant and equipment.

Depreciation schedule is as follows:

Year                1              2                3                      4                       5                   6

Rate                20%             32%        19.2%      11.52%      11.52%     0.0576%

Depreciation        4800000   768000   2764800     2764800   2764800    1382400

  1. Compute a schedule of operating cash flows for Biocom’s new product.

Operating cash flow as follows:

Year                1           _         2            _        3             _        4      _                 _        5

Revenue                $16500000        $17490000        $18539400        $19651764        $20830870

COGS                $6600000                $6996000                $7415760                $7860706                $8332348

Fixed costs        600000                600000                600000                600000                600000

S,G,&A,                825000                699600                926970                982588                1041543

Depreciation        4800000                7680000                4608000                2764800                2764800

EBIT                3675000                1514400                4988670                7443670                8092178

Taxes                1249500                514896                1696148                2530848                2751341

Net Income        2425500                999504                3292522                4912822                5340838

Add back                4800000                7680000                4608000                2764800                2764800

Erosion costs        1650000                1650000                1650000                1650000                1650000

Operating cash flow        5575500                7029504                6250522                6027622                6455638

  1. Compute a schedule of incremental cash flows for Biocom’s new product.

Incremental cash flow as follows:

                T0                T1             T2                T3                            T4                          T5

Capital spending        (24000000)                                                        

Change in NWC        (480000)                                                                480000

OCF                                5575500        7029504               6250522         6027622                            6455638

Disposal cash flow                                                                        2054016

Incremental cash flow           (24480000)        5575500       7029504         6250522        6027622                8989654

  1. Compute the projects net present value.  

NPV        (24480000)    5575000/1.09   7029504/1.092           6250522/1.093          6027622/1.094        8989654/1.095

        

        Cash flow discounted at 9%

        (24480000)  5114678.9 5916592.88 4826549.83   4270119.39   5842658.29

Summing the discounted cash flows, NPV                                1,490,599.29

  1. Does your answer to question 6 indicate that management should accept or reject the product?

The net value is a positive one, which says that the project should be accepted.

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