0.

11
Time Cash Flow AccumulatedDiscounted CFs @ 11% Accumulated DCFs
0 -25000 xx -25000 xx
1 2000 2000 1801.80 1801.8
2 7000 9000 5681.36 7483.16
3 1000 10000 731.19 8214.35
4 3000 13000 1976.19 10190.54
5 9000 22000 5341.06 15531.60
6 12000 34000 6415.69 21947.29
7 11000 45000 5298.24 27245.54

PBP 5.25 yrs DPBP 6.58 yrs

Net Present Value (NPV)= Sum of PV of Future CFs- Initital Investment

NPV NPR 2245.54

Profitability Index= Sum of PV of Future CFs/ Initial Investment

PI 1.09

15% 0.15
Time Cash Flow AccumulatedDCFs @ 15% Acc DCFs
0 -120000 xx -12000 xx
1 35000 35000 30434.78 30434.78
2 42500 77500 32136.11 62570.89
3 78250 155750 51450.65 114021.53
4 82000 237750 46883.77 160905.30
5 91000 328750 45243.08 206148.38

PBP 2.5 yrs DPBP 3.13 yrs

 0.12
ulated DCFs Time Cash Flow Accumulated CDCFs @ 12%
0 -15500 xx -15500
1 2200 2200 1964.29
2 5350 7550 4264.99
3 3450 11000 2455.64
4 4400 15400 2796.28
5 8325 23725 4723.83

PBP 4.01 years DPBP

NPV -61294.98
PI
Acc. DCFs
xx
1964.29
6229.27
8684.91
11481.19
16205.02

4.85 yrs