Computing operating cash flow change in net working capital


Texas Roks, Inc. is considering the new quarry machine. Costs and revenues associated with machine have been given to you for analysis given below:

Cost of the new project           $4,000,000
Installation costs                        $100,000
Estimated unit sales in year 1        50,000
Estimated unit sales in year 2        75,000
Estimated unit sales in year 3        40,000
Estimated sales price in year 1         $150
Estimated sales price in year 2         $175
Estimated sales price in year 3         $160
Variable cost per unit                       $120
Annual fixed cost                          $50,000
extra working capital needed      $435,000

Depreciation method

3 years straight-line method, no salvage value

Texas Rok's tax rate 40%

Texas Rok's cost of capital 13%

Questions:

1) Compute operating cash flow and change in net working capital.

2) Find out NPV and IRR of the project.

3) Should the company accept or reject project based on the NPV? Explain why?

4) Should the company accept or reject project based on the IRR? Describe why?

5) What is your final accept or reject decision? Explain why?

6) Determine the payback period for this project? Would this affect your decision to allow or reject?

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Finance Basics: Computing operating cash flow change in net working capital
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