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NPV Calculation
=(NPV(WACC,(Cash Flows First:Last))+Total Investment
IRR
=IRR(Cash Flows First:Last)
MIRR
=MIRR(Cash Flows First:Last,,WACC)
PI
=(NPV/(-Investment))+1
How to know which one to pick based on NPV
Higher NPV
Difference between IRR and MIRR
IRR assumes all cash flows will be reinvested at IRR Rate (aggressive assumption)
MIRR assumes all cash flows will be reinvested at the WACC (more conservative assumption)
Cash Flow Framework
Year (list)
Investments:
Equipment (-)
Change in NWC (-)
Total
Operations:
Revenue
Costs (-)
Depreciation (-)
EBIT
Taxes (-)
Net Income
Depreciation
Other (cannibalization) (-)
Total
Terminal:
Change in Net Working Capital
Salvage Value
Total
Total Cash Flows
Change in NWC:
Inventory (-)
Accounts Payable
Receivables (-)
Net
Change in NWC
After Tax Salvage
Proceeds
Less Book Value
Profit/Loss
Taxes
After Tax Cash
Two types of risk
Business Risk: measured in WACC
Forecasting Risk: measured through sensitivity analysis of forecasting estimates.
EAB
=PMT(WACC,# of years, -NPV)
Debt Book Value
Face Value + face Value
Equity Book Value
Shares * book value share price
Total BV
Debt BV + Equity BV
Cash Flow Framework Part 1
Year (list)
Investments:
Equipment (-)
Change in NWC (-)
Total
Cash Flow Framework Part 2
Operations:
Revenue
Costs (-)
Depreciation (-)
EBIT
Taxes (-)
Net Income
Cash Flow Framework part 3
Depreciation
Other (cannibalization) (-)
Total
Cash Flow Framework Part 4
Terminal:
Change in Net Working Capital
Salvage Value
Total
Total Cash Flows
Cash Flow Framework Part 5
Change in NWC:
Inventory (-)
Accounts Payable
Receivables (-)
Net
Cash Flow Framework Part 6
After Tax Salvage
Proceeds
Less Book Value
Profit/Loss
Taxes
After Tax Cash