Net Present Value - Format

General format

Time 0 1 2 3 4
Sales revenue xx xx xx xx

Material cost (xx) (xx) (xx) (xx)

Labour cost (xx) (xx) (xx) (xx)
Tax allowable (xx) (xx) (xx) (xx)
depreciation
Sales less costs xx xx xx xx
Taxation (xx) (xx) (xx) (xx)
Capital expenditure (xx)
Scrap value xx
Add back tax xx xx xx xx
allowable
depreciation
Working capital (xx) (xx) (xx) (xx) xx
management
Net cash flows (xx) xx xx xx xx
Discounted factors xx xx xx xx xx
@ post-tax cost of
capital
Present value (xx) xx xx xx xx
Net Present Value xx

Note:

 Neat and tidy layout will help gain marks

 Above is a basic net present value layout
 You will come across more complex cases during exams

1|Pag e