Calculating the payback period of the investment


Question 1: A capital investment requiring one initial cash outflow is forecast to operating profits (cash) as follows

Year 1 $74,000
Year 2 $84,000
Year 3 $96,000
Year 4 $70,000

The investment has an NPV of $20,850 based on a required rate of return of 12%. Calculate the payback period of the investment.

Question 2: The initial investment and expected profits (cash) from 2 mutually exclusive capital investments being considered by a firm are as follows:

Investment A    Investment B
Initial Investment    70,000    65,000
Year 1 profit            30,000    50,000
Year 2 profit            80,000    50,000

(i) Calculate the internal rate of return for each investment. Which one would be selected based on an IRR ranking?

(ii) Which investment should be chosen if the firm's cost of capital is 14% (support your answer)?

(iii) Which investment should be chosen if the firm's cost of capital is 17% (support your answer)?

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Finance Basics: Calculating the payback period of the investment
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