Kiwanda Ltd. is considering the launch of a new product "M" for which an investment of Sh.6 million in plant and machinery will be required. The...

      

Kiwanda Ltd. is considering the launch of a new product "M" for which an investment of Sh.6
million in plant and machinery will be required. The production of "M" is expected to last for five
years after which the plant and machinery would be sold for Sh.1.5 million.
Additional information:
1. "M" would be sold at Sh.600 per unit with a variable cost of Sh.240 per unit.
2. Fixed production costs (excluding depreciation) would amount to Sh.600,000 per annum.
3. The company applies the straight line method of depreciation.
4. The cost of capital is 10% per annum.
5. The number of units of "M" expected to be produced and sold per annum for the next five
years is shown below:
19.png
6. The corporation tax rate is 30%.
Required:
Advise the management of Kiwanda Ltd. on the appropriate course of action using:
(i) The net present value (NPV) approach.
(ii) The internal rate of return (IRR) approach.

  

Answers


Kavungya
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Total present value= 1,696,380.6 + 1,333,809.6 + 1,212,598.2 + 758,130 +1,307,615.4 =
Sh.6, 308,533.8
NPV = Total Present Value – Initial Investment
6,308,533.8 -6,000,000 = Sh.308, 533.80
Advice
The management should invest to produce "M" because it yields a positive NPV of Sh.308, 533.80
therefore it will lead to maximisation of shareholders wealth.

(ii) IRR of the project and advice the management on appropriate course of action Assuming internal rate of 14%
21.png
Advice: Accept the project since IRR (12. 09 %) is greater than the cost of capital 10%.
Kavungya answered the question on April 25, 2022 at 11:01


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