Particulars

Years
0

INITIAL CASH FLOWS

Cost of Equipment
Working Capital Introduced

-100000
-50000

OPERATING CASH FLOWS

Sales (75000*4)
Variable Cost (75000*2)
Cash Expenditure per Annnum
Depriciation
PROFIT BEFORE TAX
TAX (35%)
PROFIT AFTER TAX (PAT)
OPERATING CASH PROFIT (PAT+Depriciation)

300000
150000
25000
20000
105000
36750
68250
88250

TERMINAL CASH FLOWS

Salvage Value
Working Capital Recovered
TOTAL TREMINAL CASH FLOW
FINAL CASH FLOWS
Present Value
Present Value of Future Cash In Flows
NPV

-150000 88250
150000 73541.67
282295.4
132295.4

Years
2

300000
150000
25000
16000
109000
38150
70850
86850

300000
150000
25000
12800
112200
39270
72930
85730

300000
150000
25000
10240
114760
40166
74594
84834

300000
150000
25000
8192
116808
40882.8
75925.2
84117.2
10000
50000
60000

86850 85730 84834 144117.2

60312.5 49612.27 40911.46 57917.47

Particulars

0
INITIAL CASH FLOWS
Cost of Equipment
Working Capital Introduced

-100
-20

OPERATING CASH FLOWS

Sales (120)
Sales forgone
Costs other than depreciation
Depriciation WDV @ 33.33%
PROFIT BEFORE TAX
TAX (40%)
PROFIT AFTER TAX (PAT)
OPERATING CASH PROFIT (PAT+Depriciation)
TERMINAL CASH FLOWS
Salvage Value
Working Capital Recovered
TOTAL TREMINAL CASH FLOW
FINAL CASH FLOWS
Present Value
Present Value of Future Cash In Flows
NPV

-120.00
120.00
97.40
-22.60

Years

120
40
50
33.33
-3.33
0.00
-3.33
30.00

120
40
50
22.22
7.78
3.11
4.67
26.89

120
40
50
14.81
15.19
6.07
9.11
23.93

120
40
50
9.88
20.12
8.05
12.07
21.95

30.00
25.86

26.89
19.98

23.93
15.33

21.95
12.12

120
40
50
6.59
23.41
9.37
14.05
20.63

10
20
30
50.63
24.11