Present value and standard deviation of net present value


Question 1. Pittsburg Corporation has sales of $100,000 a year and the sale price will increase with inflation. Inventory valuation is such that the effective cost of goods sold is the purchase price three months prior to sale. Depreciation is fixed, and other operating costs increase proportionately with inflation. The company sells on terms of net 30 and buys inventory on terms of net 60. All other purchases are for cash. Shown below is a financial statement for the first year of operation, with no inflation. Show the income for the following year with a 10% inflation rate.

Sales    $100,000
Cost of goods sold    80
Depreciation    5,000
Other operating expenses    10,000
Earnings before tax    5,000
Tax    1,700
Net income    $3,300

Question 2. An investment costs $5,000, after tax considerations, and will generate cash flows of $1,000 a year over its life. The capital investment will last for 8, 9, or 10 years, with probabilities of 0.4, 0.4, and 0.2 respectively. At a 10% required return, compute the expected net present value and standard deviation of net present value.

Question 3. Your firm and a possible project have the following cash flows:

Company    Project
Economy    good    bad    good bad
Year 0    -200    -200    -50    -50
Year 1    100    50    20    60
Year 2    120    60    30    50
Year 3    110    55    40    90
Year 4    90    45    35    70

Given 8% discount rate, a 60% chance of a good economy over the next 4 years, and a 40% chance of bad economy, what are the expected net present value and standard deviation of net present value for the company, for the project, for the combination of the company and the project?

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Finance Basics: Present value and standard deviation of net present value
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