No. 1 a (game software version 1) No.

1 b (game software version 1)

Year 1 Year 2 Year 3 Year 4 Year 5
Development Development
Rump-up Rump-up
Marketing and support Marketing and support
Production and sales Production and sales
Year 1 Year 2 Year 3 Year 4 Year 5
Development cost -50000 -50000 Development cost
Rump-up cost -50000 Rump-up cost
Marketing and support cost -10000 -10000 -10000 -10000 Marketing and support cost
Production volume 1500 2500 2000
Unit production cost -50 -50 -50
Production cost -75000 -125000 -100000 Production cost
Sales volume 1500 2500 2000
Unit price 250 250 250
Sales revenue 375000 625000 500000 Sales revenue
Period cash flow -50000 -110000 290000 490000 390000 Period cash flow
PV Year 1, r = 12% -44642.9 -87691.3 206416.3 311403.9 221296.5 PV Year 1, r = 12%
Project NPV 606782.4 Project NPV
No. 1 b (game software version 1)
Year 1 Year 2 Year 3 Year 4 Year 5
Development
Rump-up
Marketing and support
Production and sales
Year 1 Year 2 Year 3 Year 4 Year 5
Development cost -50000 -50000
Rump-up cost -50000
Marketing and support cost -10000 -10000 -10000 -10000
Production volume 1500 2500 2000
Unit production cost -75 -75 -75
Production cost -112500 -187500 -150000
Sales volume 1500 2500 2000
Unit price 250 250 250
Sales revenue 375000 625000 500000
Period cash flow -50000 -110000 252500 427500 340000
PV Year 1, r = 12% -44642.9 -87691.3 179724.5 271684 192925.1
Project NPV 511999.4
No. 2 a (game software version beta) No. 2 b (game software version beta)
Year 1 Year 2 Year 3 Year 4 Year 5
Survey and Focus DG Survey and Focus DG
Development Development
Rump-up Rump-up
Launch Launch
Marketing and support Marketing and support
Production and sales Production and sales
Year 1 Year 2 Year 3 Year 4 Year 5
Survey and Focus DG cost -30000 Survey and Focus DG cost
Development cost -75000 -75000 Development cost
Rump-up cost -60000 Rump-up cost
Launch cost -15000 Launch cost
Marketing and support cost -10000 -15000 -15000 -15000 Marketing and support cost
Production volume 2500 3000 400
Unit production cost -80 -80 -80
Production cost -200000 -240000 -32000 Production cost
Sales volume 2500 3000 400
Unit price 300 300 300
Sales revenue 750000 900000 120000 Sales revenue
Period cash flow -105000 -160000 535000 645000 73000 Period cash flow
PV Year 1, r = 15% -91304.3 -120983 351771.2 368780.8 36293.9 PV Year 1, r = 15%
Project NPV 544558.6 Project NPV
No. 2 b (game software version beta)
Year 1 Year 2 Year 3 Year 4 Year 5
Survey and Focus DG
Development
Rump-up
Launch
Marketing and support
Production and sales
Year 1 Year 2 Year 3 Year 4 Year 5
Survey and Focus DG cost -30000
Development cost -75000 -75000
Rump-up cost -60000
Launch cost -15000
Marketing and support cost -10000 -15000 -15000 -15000
Production volume 2500 3000 400
Unit production cost -100 -100 -100
Production cost -250000 -300000 -40000
Sales volume 2500 3000 400
Unit price 250 250 250
Sales revenue 625000 750000 100000
Period cash flow -105000 -160000 360000 435000 45000
PV Year 1, r = 15% -91304.3 -120983 236705.8 248712.7 22372.95
Project NPV 295504.1