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BEA651 CORPORATE FINANCE ASSIGNMENT 1 Due Date: Week 5 ‐‐‐ 16:00 Thursday, 08 April 2018 EMU ELECTRONICS Emu Electronics is an electronics manufacturer located in Box Hill, Victoria. The company’s...

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BEA651
CORPORATE FINANCE ASSIGNMENT 1
Due Date: Week 5 ‐‐‐ 16:00 Thursday, 08 April 2018
EMU ELECTRONICS
Emu Electronics is an electronics manufacturer located in Box Hill, Victoria. The company’s
Managing director is Shelly Chan, who inherited the company from her father. The company
originally repaired radios and other household appliances when it was founded more than 50
years ago. Over the years, the company has expanded, and it is now a reputable manufacturer
of various specialty electronic items. You have been hired by the company in the finance
department.
One of the major revenue‐producing items manufactured by Emu Electronics is a smart phone.
Emu Electronics cu
ently has one smart phone model on the market and sales have been
excellent. The smart phone is a unique item in that it comes in a variety of colours and is pre‐
programmed to play Jimmy Barnes’s music. However, as with any electronic item, technology
changes rapidly, and the cu
ent smart phone has limited features in comparison with newer
models. Emu Electronics has spent $750,000 developing a prototype for a new smart phone
that has all the features of the existing one, but adds new features, such as Wi‐Fi Tethering.
The company has spent a further $200,000 for a marketing study to determine the expected
sales figures for the new smart phone.
Emu Electronics’ production manager has produced estimates of the costs associated with the
manufacture of the new smart phone. Variable costs are estimated at $205 per unit and fixed
costs for the operation are expected to run at $5.1 million per year. The estimated sales volume
is 64000 units in Year 1; XXXXXXXXXXunits in Year 2; 87000 units in Year 3; 78000 units in Year 4;
and 54000 units in the final year – Year 5. The unit sale price of the new smart phone will be
$485. The necessary manufacturing equipment can be purchased at the beginning of the project
for $34.5 million and will be depreciated for tax purposes over a seven‐year life (straight‐line
to zero). It is believed the value of the manufacturing equipment in five years’ time will be $5.5
million.
Emu Electronics has a 30% corporate tax rate and a 12% required return.
Shelly has asked Robert to prepare a report that answers the following questions:
QUESTIONS
1) What is the NPV of the project? Justification of each your cash flow and explanation of why
you include it in the project evaluation are required.
2) Shelly still has concerns about the new smartphone because she was not convinced that the
sale projections estimated in question 1 were entirely accurate. Thus, she has asked Robert to
do a sensitivity analysis to see how changes in the price of the new smartphone will affect the
NPV of the project. She has suggested you to do an analysis of the cu
ent smart phone market
and come up with an estimate of percentage change in the price of the Emu Electronics new
smartphone in a) the best case scenario and b) the worst case scenario.
a) Based on the estimates of these two scenarios implement a sensitivity analysis to find out
how changes in the price of the new smartphone will affect the NPV of the project.
) Justify the percentage changes in the smart phone price that you have used in 2a.
3) Should Emu Electronics produce the new smart phone based on the NPV estimated in
Question 1 and based on the sensitivity analysis in Question 2? Explain your decisions.
4) Provide recommendations to help Shelly make a better investment decision on the new
smartphone.
5) As previously stated, Emu Electronics cu
ently manufactures a smartphone model.
Production of the existing model is expected to be terminated in two years. Suppose Emu
Electronics loses sales on the existing smartphone model because of the introduction of the
new model. Assume that equipment used to produce the existing models is already depreciated
to zero. How would this affect your NPV analysis in Question 1?
(Hint: You should point out which variables would change? in which years?
Presentation Guidelines:
You are expected to submit this assignment in Word or PDF format in a clear and logical
manner and should include a cover page (indicating Group name, ALL group member’s names
and student numbers) available on the TSBE website at:
http:
www.utas.edu.au/__data/assets/pdf_file/0004/458500/TSBE-
Assignment_cover_sheet_group2014.pdf.
You are required to show your working in all questions; present tables of your analysis in your
assignment and describe each step of the calculation.
All tables and data must be included in ONE submitted Word or PDF file. You must use size
12 font Times New Roman, 1.5 line‐spacing, 1‐‐‐inch margins and 1‐‐‐inch top
ottom margins.
Tables can be single‐‐‐spaced and the font size should not be smaller than 8pt; and tables must
e numbered sequentially. Any illustrations used must be very clear and easy to understand.
Reference Guidelines: Citation in text: Please ensure that every reference cited in the text is
also present in the reference list (and vice versa). Unpublished results and personal
communications are not recommended in the reference list.
Web references: as a minimum, the full URL should be given and the date when the reference
was last accessed. Any further information, if known (DOI, author names, dates, reference to
a source publication, etc.), should also be given.
You must provide full references to sources used in your assignment. You are recommended
to use the Harvard referencing system detailed at:
http:
utas.libguides.com/content.php?pid=27520&sid=329009
Submissions guidelines: Your assignment must be submitted electronically via the Dropbox on
MyLO. The electronic copy should be lodged via MyLO no later than 16:00 Thursday 08
March, 2018.
ONLY ONE submission is allowed. The submitted filename must be “SID_Surname” in which
SID is the student number of the first group member listed on the cover page of the assignment;
Surname is the student surname of the first group member listed on the cover page of the
assignment. If you have problems submitting your assignment, you MUST contact your
lecturer immediately explaining the situation by email AND attach your assignment in the
email before the due time. In your email, you must clearly identify in the title of your email
that you experiencing a problem in BEA651 Corporate Finance. In the body of the email,
explain the specific problem. The late assessment and extension policy applies. Please refer to
this policy in the Unit Outline.
Answered Same Day Mar 22, 2020

Solution

Shakeel answered on Mar 24 2020
143 Votes
As per the given case of Emu electronics, the collected data are as follows:
    Initial investment
    
    
    
    On development of prototype
    $750,000
    
    On marketing study
    $200,000
    
    On purchase of equipment
    $34,500,000
    
    Total
    $35,450,000
    
    
    
    Manufacturing cost
    
    
    
    Variable cost per unit
    $205
    
    Fixed cost per yea
    $5,100,000
    
    
    
    Yea
    Sales volume
    
    1
    64000
    
    2
    106000
    
    3
    87000
    
    4
    78000
    
    5
    54000
    
    
    
    
    Selling price per unit
    $510
    
    Depreciation per yea
    $4,928,571.43
    
    Salvage value
    $5,500,000
    
    Corporate tax rate
    30%
    
    Required rate of return
    12%
    
                        Table 1
The cash flow of each year is calculated by adding depreciation of each year to profit after tax (PAT). As an initial investment, we have taken three expenditures - expenditure on development of prototype, on marketing study and on purchase of equipment. All these three expenditures are related to the new projects. Further, expenditure on prototype and marketing study are preliminary expenditures, specifically related to the project. Such costs are necessary to initiate the project. In spite of sunk costs, these costs are beneficial for starting a project and therefore must be taken into account of initial investment. In the 5th year, we added the salvage value of equipment after tax in 5th year. Here it is assumed that equipment is sold in the market at salvage value and cash is realized. The cash received would be taxed at 12% and hence post tax cash is added in the 5th year.
NPV is one of the important tools for capital budgeting. A project generally requires initial investment followed by a series of cash flows in future till the life of project. Therefore, NPV method discount all the future cash flow with appropriate discounting rate and then from the sum of such discounting cash flows, initial investment is deducted. The resultant figure is NPV. The decision rule is if NPV is positive, project is accepted otherwise rejected (Juhasz, 2011).
Now, to calculate the NPV, all the cash flows are discounted at the given discount rate of 12% and then added to get the value of NPV. The calculation and steps are given in following table -
    Cash flow Statement
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    Year 0
    Year 1
    Year 2
    Year 3
    Year 4
    Year 5
    Initial Investment
    ($35,450,000)
    
    
    
    
    
    Sales
    
    $32,640,000
    $54,060,000
    $44,370,000
    $39,780,000
    $27,540,000
    Less: Variable...
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