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Finance Calculations and NPV Analysis

This document contains notes from past CFA exam questions, including calculations related to time value of money, bond valuation, portfolio theory, capital budgeting, and weighted average cost of capital (WACC). Key questions involve calculating internal rate of return and net present value for various investment projects to determine which should be selected. Another question calculates WACC for a new restaurant company based on comparable firms' betas.

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0% found this document useful (0 votes)
6 views3 pages

Finance Calculations and NPV Analysis

This document contains notes from past CFA exam questions, including calculations related to time value of money, bond valuation, portfolio theory, capital budgeting, and weighted average cost of capital (WACC). Key questions involve calculating internal rate of return and net present value for various investment projects to determine which should be selected. Another question calculates WACC for a new restaurant company based on comparable firms' betas.

Uploaded by

prakosoreza
Copyright
© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd

Notes

CF last year paper:


Question 1
1), (D) N= 35, PMT=-1450, i=3% we get: FV= 87670
2), (B) PV= -1,000,000, N= 15 *12 i= 2.4/12 we get : PMT= 6621
3), (B) Because: E(r)x> E(r)y, Std Dev x < Std Dev y
Std Dev x/ E(r)x < Std Dev y/ E(r)y, which is the B.
4), (D) Because: Short term Bonds is less fluctuation than long term Bonds. Then
we have A & D, 1 year. zero coupon bonds have higher interest rate risk
than bonds that pay coupon payments. Then we get D.
5). (D) N= 15 *2, PMT= 1000 * 8.75%/2=43.75 PV= -1213.55 FV= 1000,
Then we get rd= 3.25% ( because it is semiannual) so we need 3.25%
*2=6.5%
EAR= ( 1+ ip)^m-1= ( 1+ 6.5%/2)^2-1= 6.61%
6) (E) E(r)= D1/P0+g= D0*(1+g)/P0= 2.75*(1+3%)/ 36=10.87%
7) ( C) Step 1: WACC= Ks= 3%+5.5%*1.2= 9.6%
Step 2: D0= 1.25 g=25% after next 4 years we get D1= 1.56, D2= 1.95, D3=
2.44, D4= 3.05. at Year 5 g=0% so D5= 3.05.
Step 3 ^P4= 3.05/Ks-g = 3.05/ 9.6%-0%= 31.77
Then 31.77+ D4= 34.82
Step 4: Using calculator: Cash flow model: i%= 9.6%, F0= 0, F1=
D2=1.95, F2= D3= 2.44, F4= 34.82 NPV= 29 so we choose 29.05.
(8) (B) TNOWC just completed year= 300+ 2200=2500
TNOWC last year= 200+ 1800= 2000
FCFF= NOPAT- (TNOWC just completed year- TNOWC last year)
= $925-500= $425
(9) (D) Because WACC= Wd Rd(1-T)+ Ws Rs
(a) wrong because they are no relationship. (b) wrong because is lower
than not higher than. Cost of retained earing no flotation cost. (c) Preferred
stock has flotation cost.
(10) (C) Because A and D are sunk cost, as for B, Wacc is already include the
interest expense. No need to include again.

1
(11) (A) NPV will be negative
(12) (B) because (a) is different from the case. (c) the first sentence is right, but we
assume the shareholders have more comparative advantage than manager.
(13) (A) V is not correct.

Question 2 :
Using calculator STAT model
After input the numbers
Ste Ved A= 18.26% using CASIO calculator press 5 find X-1 and Y-1
Ste Ved M= 9.13%
βx, m= 1 using CASIO calculator press 7 find r
βx = (σx/σm)* βx,m= 18.26%/9.13% *1= 2

Question 3:
Using calculator Cash flow model to find NPV
Project A and B are Mutually exclusive, C D E are Independent.
Project A i%= 9%, F1= -200,000. F2= 66,000. F3= 66,000. F4= 66,000 .
F5= 66,000 we get NPV= 13,821.51

Project B i%= 9%, F1= -100,000. F2= 30,000. F3= 30,000. F4= 40,000 .
F5= 40,000 we get NPV= 11,997.68

Project C i%= 11%, F1= -100,000. F2= 30,000. F3= 30,000. F4= 30,000 .
F5= 40,000 we get NPV= - 339.32

Project D i%= 13%, F1= -100,000. F2= 30,000. F3= 30,000. F4= 40,000 .
F5= 50,000 we get NPV= 8431.02

Project E i%= 13%, F1= -100,000. F2= 40,000. F3= 25,000. F4= 30,000 .
F5= 35,000 we get NPV=- 2765.44

So We choose A and D, Because Positive NPV. A & B are Mutually exclusive, we


choose the Higher NPV……..

2
Q4:
Step 1 calculate βu, because we have 3 comparable company, we use the Mean βu.
βu=βL / (1+ ( 1-T) (D/S))
Japan Foods βu=βL / (1+ ( 1-T) (D/S)) = 0.26/ ( 1+ (1- 16.13%)*0) = 0.26
Neo Group Ltd βu=βL / (1+ ( 1-T) (D/S)) = 0.81/ ( 1+ (1- 12.36%)*2.623) = 0.246
BreadTalk Group βu=βL / (1+ ( 1-T) (D/S)) = 1.31/ (1+(1-29.88%)* 1.522)= 0.634
Mean βu= 0.38

Step 2: Calculate βL for the new restaurant


βL= βu * (1+ ( 1-T) (D/S))= 0.38* ( 1+ (1- 17%) * 1)= 0.695
Step 3: Calculate Ks

Ks = kRF + [km - kRF]βx = 2.5% + 6.0% * 0.695 = 6.67%

Step 4 : WACC= Wd * Kd (1-T)+ Ws Ks = 0.5 * 4.5% ( 1-17%) + 0.5 *6.67%= 5.20%

Thanks Prof. Ram! Good luck to everyone!


Best regards: Annie

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