Financial report
Cost of Capital Rate (%)
Tax Rate
Method of Depreciation
10%
40%
Straight-line
Initial Investment
Asset Life (1/4 Year)
Salvage Value of Asset
Month 1,2,3 Month 4,5,6 Month 7,8,9
-
Additional Investment
-
-
300,-
Month 10,11,12
-
Sales Qty
Sales Price
Total Sales Value
30,-,700,000
40,-,000,000
45,-,500,000
45,-,950,000
Variable Cost Per Unit
Fixed Cost
Depreciation
Operating Expenses
Selling Marketing & Distributution Exp.
Total Cost
Net Income Before Tax
Income Tax
-,000
60,000
50,000
10,000
2,070,000
630,000
252,000
-,000
60,000
50,000
10,000
2,720,000
1,280,000
512,000
-,000
60,000
50,000
10,000
2,970,000
1,530,000
612,000
-,000
60,000
50,000
10,000
3,195,000
1,755,000
702,000
378,000
438,000
438,000
768,000
828,000
1,266,000
918,000
978,000
2,244,000
1,053,000
1,113,000
3,357,000
16,000
1,440,000
14,400
1,440,000
14,400
1,440,000
13,091
1,440,000
Net Income After Tax
Cash Flow After Tax
Cumulative CFAT (for PBP)
(300,000)
Project Tests
BEP (Qty)
BEP (Value)
NPV
IRR
PBP (Years)
BEP=
Total FC
Sales Price PU-VC PU
2,277,-%
#N/A
From this chart,we can evaluate bacon's
observing the bottom area "Project
Test".
BEP: Break Even Point represents the
qty or value in which level total cost and
sales value are equal. So, if you want to
survive, at least this level of sales must
be required.
NPV: If NPV is positive, you can accept
the project. For multiple alternatives
project, you can accept the hiegher
returned NPV
IRR: If IRR value is greater than the rate
of cost of capital, you can accept the
project. For multiple alternatives, accept
the project which represent heigher IRR