|
|
0 |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
|
Investment |
-$110,934.00 |
|
|
|
|
|
|
|
|
Sales |
|
$163,467.32 |
$163,467.32 |
$163,467.32 |
$163,467.32 |
$163,467.32 |
$163,467.32 |
$163,467.32 |
| VC |
|
-$85,667.37 |
-$85,667.37 |
-$85,667.37 |
-$85,667.37 |
-$85,667.37 |
-$85,667.37 |
-$85,667.37 |
| FC |
|
-$91,672.00 |
-$91,672.00 |
-$91,672.00 |
-$91,672.00 |
-$91,672.00 |
-$91,672.00 |
-$91,672.00 |
|
Depreciation |
|
-$15,847.71 |
-$15,847.71 |
-$15,847.71 |
-$15,847.71 |
-$15,847.71 |
-$15,847.71 |
-$15,847.71 |
| EBT |
|
-$29,719.76 |
-$29,719.76 |
-$29,719.76 |
-$29,719.76 |
-$29,719.76 |
-$29,719.76 |
-$29,719.76 |
| Tax
(36%) |
|
$10,699.11 |
$10,699.11 |
$10,699.11 |
$10,699.11 |
$10,699.11 |
$10,699.11 |
$10,699.11 |
|
Profits |
|
-$19,020.65 |
-$19,020.65 |
-$19,020.65 |
-$19,020.65 |
-$19,020.65 |
-$19,020.65 |
-$19,020.65 |
| Cash
Flows |
-$110,934.00 |
-$3,172.93 |
-$3,172.93 |
-$3,172.93 |
-$3,172.93 |
-$3,172.93 |
-$3,172.93 |
-$3,172.93 |
| NPV |
-$126,903.21 |
|
|
|
|
|
|
|
In worst-case scenario, sales are lower and costs are higher
Quantity = 4139 x (1 - 12%) = 3,642.32
Price = 51 x (1 - 12%) = 44.88
VC = 21 x (1 + 12%) = 23.52
Fixed Cost (FC) = 81,850 x (1 + 12%) = 91,672
Depreciation = Investment / 7
Cash Flows = Investment + Profits + Depreciation
