FINANCE 634
Fall 1998 Exam 2
Part 1
1. Suppose a government bond is listed today in the Wall Street Journal as shown below:
Rate= 10.25
Type=Nov14
Bid=103:05
Ask=103:25
The next coupon payment is due in exactly 6 months. The bond pays semiannual interest and matures on November 15th of its terminal year. (Today is November 15th, 1998)
Compute the Yield to Maturity on the bond.
[5] Answer: _________________
[5] Answer:______________
3. Suppose you are considering whether or not to purchase shares of stock for the ABD Corporation. You expect the next annual dividend to be $3.50 per share, and you expect that it will be a full year before the next dividend is paid. The required return is 12% and the expected constant annual growth rate is 6%. What should be the market price for this stock?
[5] Answer: ________________
[5] Answer: _________________
5. The ABD Co. is considering expanding its production of one product by replacing an existing production line with a newer and more efficient one. The existing equipment was purchased three years ago for $1,200,000 and is being depreciated using the straight-line method over 4 years (one year remaining) to a zero book value at the end of the fourth depreciation year. This equipment has a current market value of $450,000. If this equipment is used for three more years, it is expected to have a market value of $50,000 at the end of that time.
The proposed new equipment has an installed cost of $850,000 and will be depreciated by 3-year ACRS-class rules using these percentages (.3334 in the first year, .4444 in the second year, .1481 in the third year) over the THREE years that the line will be used. If this equipment is used for three more years, it is expected to have a market value of $150,000 at the end of that time. Delivery, installation, and setup costs for the new equipment will total $40,000 in one-time costs.
If the decision is made to replace the current equipment, it is estimated that annual cash revenue will increase by $300,000 and that annual cash operating expenses will increase by $60,000. Both production lines require a net working capital investment over the life of the equipment equal to 5% of the original purchase price of the equipment.
The company's marginal tax rate is 28%. The appropriate discount rate is 12.0%. Answer the following questions. Show all relevant work in the space provided here. LABEL EVERYTHING CLEARLY.
a. Net Cash Outlay at t=0: $_______________ [5]
b. Net Cash Flow at t=1: $_________________ [10 Total]
Net Cash Flow at t=2: $_________________
Net Cash Flow at t=3: $_________________
Based on your answers above, determine:
c. Expected Net Present Value: $________________ [3]
d. Internal Rate of Return (within 1.0%): _________________ [3]
e. Modified Internal Rate of Return: _________________ [3]
f. Equivalent Annual Annuity: _______________________ [3]
EXTRA CREDIT: NO PARTIAL CREDIT
g. Suppose neither set of equipment is worth anything at the end of three years due to technological obsolecence. How does this affect the expected NPV of the project?
[3] Answer: _____________________
[3] Answer: ______________________
Answers:
1. 9.78%2. 8.89%
2b. Expected inflation rate decreased, risk of the borrower decreased, real rate of interest decreased, or general risk aversion decreased.
3. $58.33
4. $51.97
5. CF(0)=-$453,300; CF(1)=$168,149; CF(2)=$278,567; CF(3)=$280,184
c. NPV=$118,334
d. IRR=25.40%
e. MIRR=21.00%
f. EAA=$49,268
g. Best answer: It doesn't. "Expected" is ex ante - what actually happens is ex post. Expectation cannot incorporate what is known when the expectation is derived.
h. A drop of about $68,000 per year is the most that will leave the project with a positive NPV.