NAME - MEHUL

college ROLL NUMBER - 19/20081

examination rollnumber - 1902150409
course- bcom [hons]
semester -5
section -c
/20081
021504096
 QUESTION 1
Calculate XNPV, XIRR from the follo
Date. Cash flows
1/1/2018 -50000
6/15/2018 13,000
### 14,000
6/30/2019 23,000
### 13,000
### 45,000

SOLUTION
ASSUMPTION :
1. CASH FLOW CAN TAKE PLACE AT ANY TIME DURING THE YEAR
2. PRECAUTION TO CONSIDER THE FORMAT OF THE DATE
3. RATE TO BE TAKEN AS 10% Date. Cash flows
1/1/2018 -50000
6/15/2018 13,000
### 14,000
6/30/2019 23,000
### 13,000
### 45,000
UESTION 1
XIRR from the following details

OLUTION

XNPV 3968720.906%
XIRR 53.380%
 QUESTI
Calculate NPV, PI and DPBP

Mr. X purchased plant of Rs.6

Applicable tax Rate 30% and dis

SO
CALCULATION OF DEPRECIATION :-

COST 620000
SV 20000 TAX RAT
LIFE 6 YEARS
DEPRECIATION ₹ 100,000.00

YEAR PROFITS DEPRECIATION PAD TAX PAT

1 120000 100000 20000 6000 14000
2 150000 100000 50000 15000 35000
3 300000 100000 200000 60000 140000
4 90000 100000 -10000 0 -10000
5 200000 100000 100000 30000 70000
6 150000 100000 50000 15000 35000
6 SV - - - -

NPV 30043.394 >0 ACCEPT

PI 1.048457087 >1 ACCEPT
DPBP 5.6566213
 QUESTION 2
Calculate NPV, PI and DPBP

Mr. X purchased plant of Rs.620000 and SV after 6years Rs.20000

YEAR PROFITS
1 120000
2 150000
3 300000
4 90000
5 200000
6 150000
Applicable tax Rate 30% and discount rate 10%

SOLUTION

30%

CASH FLOW PVF DCF CDCF

114000 0.909091 103636.374 103636.374
135000 0.826446 111570.21 215206.584
240000 0.751315 180315.6 395522.184
90000 0.683013 61471.17 456993.354
170000 0.620921 105556.57 562549.924
135000 0.564474 76203.99 638753.914
20000 0.564474 11289.48 650043.394
₹ 650,043.39 ₹ 3,022,705.73