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{"sheet":"Sheet1","index":0,"n_rows":30,"n_cols":6,"rows_kept":30,"merged":[[5,0,6,0],[22,0,23,0]],"flags":["formulas_cached_only"]}
["Five Year Projected Income Statement Corporation A"]
[null,"Year 1","Year 2","Year 3","Year 4","Year 5"]
["Gross sales",{"v":100000,"d":"$100,000"},{"v":110000,"d":"$110,000"},{"v":121000,"d":"121,000"},{"v":133100,"d":"133,100"},{"v":146410,"d":"146,410"}]
["Less sales returns and allowances",{"v":0,"d":"0 "},{"v":0,"d":"0 "},0,0,0]
["Net sales",{"v":100000,"d":"$100,000"},{"v":110000,"d":"$110,000"},{"v":121000,"d":"$121,000"},{"v":133100,"d":"$133,100"},{"v":146410,"d":"$146,410"}]
["Expenses","Year 1","Year 2","Year 3","Year 4","Year 5"]
[null,"Amount","Amount","Amount","Amount","Amount"]
["Total General/Administrative expenses",{"v":20000,"d":"$20,000"},{"v":20030,"d":"$20,030"},{"v":23034.5,"d":"$23,035"},{"v":26489.675,"d":"$26,490"},{"v":30463.126249999998,"d":"$30,463"}]
["Depreciation and amortization",{"v":5000,"d":"$5,000"},{"v":5000,"d":"$5,000"},{"v":5000,"d":"$5,000"},{"v":5000,"d":"$5,000"},{"v":5000,"d":"$5,000"}]
["Net income before taxes",{"v":75000,"d":"$75,000"},{"v":84970,"d":"$84,970"},{"v":92965.5,"d":"$92,966"},{"v":101610.325,"d":"$101,610"},{"v":110946.87375,"d":"$110,947"}]
["Taxes on income",{"v":18750,"d":"$18,750"},{"v":21242.5,"d":"$21,243"},{"v":23241.375,"d":"$23,241"},{"v":25402.58125,"d":"$25,403"},{"v":27736.7184375,"d":"$27,737"}]
["Net income after taxes",{"v":56250,"d":"$56,250"},{"v":63727.5,"d":"$63,728"},{"v":69724.125,"d":"$69,724"},{"v":76207.74375,"d":"$76,208"},{"v":83210.15531249999,"d":"$83,210"}]
["Net Income (Loss)",{"v":56250,"d":"$56,250"},{"v":63727.5,"d":"$63,728"},{"v":69724.125,"d":"$69,724"},{"v":76207.74375,"d":"$76,208"},{"v":83210.15531249999,"d":"$83,210"}]
[]
[]
[]
[]
["Five Year Projected Income Statement Corporation B"]
[null,"Year 1","Year 2","Year 3","Year 4","Year 5"]
["Gross sales",{"v":150000,"d":"$150,000"},{"v":162000,"d":"$162,000"},{"v":174960,"d":"$174,960"},{"v":188956.8,"d":"$188,957"},{"v":204073.34399999998,"d":"$204,073"}]
["Less sales returns and allowances",{"v":0,"d":"0 "},{"v":0,"d":"0 "},0,0,0]
["Net sales",{"v":150000,"d":"$150,000"},{"v":162000,"d":"$162,000"},{"v":174960,"d":"$174,960"},{"v":188956.8,"d":"$188,957"},{"v":204073.34399999998,"d":"$204,073"}]
["Expenses","Year 1","Year 2","Year 3","Year 4","Year 5"]
[null,"Amount","Amount","Amount","Amount","Amount"]
["Total General/Administrative expenses",{"v":60000,"d":"$60,000"},{"v":66000,"d":"$66,000"},{"v":72600,"d":"$72,600"},{"v":79860,"d":"$79,860"},{"v":87846,"d":"$87,846"}]
["Depreciation and amortization",{"v":10000,"d":"$10,000"},{"v":10000,"d":"$10,000"},{"v":10000,"d":"$10,000"},{"v":10000,"d":"$10,000"},{"v":10000,"d":"$10,000"}]
["Net income before taxes",{"v":90000,"d":"$90,000"},{"v":86000,"d":"$86,000"},{"v":92360,"d":"$92,360"},{"v":99096.79999999999,"d":"$99,097"},{"v":106227.34399999998,"d":"$106,227"}]
["Taxes on income",{"v":22500,"d":"$22,500"},{"v":21500,"d":"$21,500"},{"v":23090,"d":"$23,090"},{"v":24774.199999999997,"d":"$24,774"},{"v":26556.835999999996,"d":"$26,557"}]
["Net income after taxes",{"v":67500,"d":"$67,500"},{"v":64500,"d":"$64,500"},{"v":69270,"d":"$69,270"},{"v":74322.59999999999,"d":"$74,323"},{"v":79670.50799999999,"d":"$79,671"}]
["Net Income (Loss)",{"v":67500,"d":"$67,500"},{"v":64500,"d":"$64,500"},{"v":69270,"d":"$69,270"},{"v":74322.59999999999,"d":"$74,323"},{"v":79670.50799999999,"d":"$79,671"}]

{"sheet":"Sheet2","index":1,"n_rows":28,"n_cols":6,"rows_kept":28,"flags":["formulas_cached_only"]}
["Five Year Projected Cash Flow Corporation A"]
[]
["Cash Flow Statement","Year 1","Year 2","Year 3","Year 4","Year 5"]
["Capital Investment",{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"}]
["Working Capital",{"v":80000,"d":"$80,000"},{"v":89970,"d":"$89,970"},{"v":97965.5,"d":"$97,966"},{"v":106610.325,"d":"$106,610"},{"v":115946.87375,"d":"$115,947"}]
["Revenues",{"v":100000,"d":"$100,000"},{"v":110000,"d":"$110,000"},{"v":121000,"d":"121,000"},{"v":133100,"d":"133,100"},{"v":146410,"d":"146,410"}]
["Expenses",{"v":20000,"d":"$20,000"},{"v":20030,"d":"$20,030"},{"v":23034.5,"d":"$23,035"},{"v":26489.675,"d":"$26,490"},{"v":30463.126249999998,"d":"$30,463"}]
["Depreciation",{"v":5000,"d":"$5,000"},{"v":5000,"d":"$5,000"},{"v":5000,"d":"$5,000"},{"v":5000,"d":"$5,000"},{"v":5000,"d":"$5,000"}]
["Pre-tax Profit",{"v":75000,"d":"$75,000"},{"v":84970,"d":"$84,970"},{"v":92965.5,"d":"$92,966"},{"v":101610.325,"d":"$101,610"},{"v":110946.87375,"d":"$110,947"}]
["Tax",{"v":18750,"d":"$18,750"},{"v":21242.5,"d":"$21,243"},{"v":23241.375,"d":"$23,241"},{"v":25402.58125,"d":"$25,403"},{"v":27736.7184375,"d":"$27,737"}]
["Profit after Tax",{"v":56250,"d":"$56,250"},{"v":63727.5,"d":"$63,728"},{"v":69724.125,"d":"$69,724"},{"v":76207.74375,"d":"$76,208"},{"v":83210.15531249999,"d":"$83,210"}]
["Net Cashflow",{"v":56250,"d":"$56,250"},{"v":63727.5,"d":"$63,728"},{"v":69724.125,"d":"$69,724"},{"v":76207.74375,"d":"$76,208"},{"v":83210.15531249999,"d":"$83,210"}]
[]
[]
[]
[]
["Five Year Projected Cash Flow Corporation B"]
[]
["Cash Flow Statement","Year 1","Year 2","Year 3","Year 4","Year 5"]
["Capital Investment",{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"}]
["Working Capital",{"v":90000,"d":"$90,000"},{"v":96000,"d":"$96,000"},{"v":102360,"d":"$102,360"},{"v":109096.79999999999,"d":"$109,097"},{"v":116227.34399999998,"d":"$116,227"}]
["Revenues",{"v":150000,"d":"$150,000"},{"v":162000,"d":"$162,000"},{"v":174960,"d":"$174,960"},{"v":188956.8,"d":"$188,957"},{"v":204073.34399999998,"d":"$204,073"}]
["Expenses",{"v":60000,"d":"$60,000"},{"v":66000,"d":"$66,000"},{"v":72600,"d":"$72,600"},{"v":79860,"d":"$79,860"},{"v":87846,"d":"$87,846"}]
["Depreciation",{"v":10000,"d":"$10,000"},{"v":10000,"d":"$10,000"},{"v":10000,"d":"$10,000"},{"v":10000,"d":"$10,000"},{"v":10000,"d":"$10,000"}]
["Pre-tax Profit",{"v":90000,"d":"$90,000"},{"v":86000,"d":"$86,000"},{"v":92360,"d":"$92,360"},{"v":99096.79999999999,"d":"$99,097"},{"v":106227.34399999998,"d":"$106,227"}]
["Tax",{"v":22500,"d":"$22,500"},{"v":21500,"d":"$21,500"},{"v":23090,"d":"$23,090"},{"v":24774.199999999997,"d":"$24,774"},{"v":26556.835999999996,"d":"$26,557"}]
["Profit after Tax",{"v":67500,"d":"$67,500"},{"v":64500,"d":"$64,500"},{"v":69270,"d":"$69,270"},{"v":74322.59999999999,"d":"$74,323"},{"v":79670.50799999999,"d":"$79,671"}]
["Net Cashflow",{"v":67500,"d":"$67,500"},{"v":64500,"d":"$64,500"},{"v":69270,"d":"$69,270"},{"v":74322.59999999999,"d":"$74,323"},{"v":79670.50799999999,"d":"$79,671"}]

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["NPV Corporation A"]
[]
["Discount Rate:"," 10%"]
["Life of Project:","  5 years"]
["Initial Cost:",{"v":250000,"d":"$250,000"}]
["Cash flow 1:",{"v":56250,"d":"$56,250"}]
["Cash flow 2:",{"v":63728,"d":"$63,728"}]
["Cash flow 3:",{"v":69724,"d":"$69,724"}]
["Cash flow 4:",{"v":76208,"d":"$76,208"}]
["Cash flow 5:",{"v":83210,"d":"$83,210"}]
[]
["Net Present Value:",{"v":9906.76,"d":"9,907"}]
["PV of Expected Cash flows: ",{"v":259906.76,"d":"259,907"}]
["With a discount rate of 10.00% and a span of 5 years, Corporation A projected cash flows are worth $259,906.76 today, which is greater than the initial $250,000.00 paid. The resulting positive NPV of Corporation A is $9,906.76. Even though this project offers a positive NPV, the projected cash flows are still estimations. The accuracy of these projected figures depends on the business analysis, and likelihood of these cash flows materializing depends on the financial risk associated with the type of project being pursued."]
[]
[]
[]
["NPV Corporation B"]
[]
["Discount Rate:"," 11%"]
["Life of Project:","  5years"]
["Initial Cost:",{"v":250000,"d":"$250,000"}]
["Cash flow 1:",{"v":67580,"d":"67,580"}]
["Cash flow 2:",{"v":64500,"d":"64,500"}]
["Cash flow 3:",{"v":69270,"d":"69,270"}]
["Cash flow 4:",{"v":74323,"d":"74,323"}]
["Cash flow 5:",{"v":79671,"d":"79,671"}]
[]
[]
["Net Present Value:",{"v":10049.81,"d":"10,050"}]
["PV of Expected Cash flows: ",{"v":260049.81,"d":"260,050"}]
["With a discount rate of 11.00% and a span of 5 years, Corporation B projected cash flows are worth $260,049.81 today, which is greater than the initial $250,000.00 paid. The resulting positive NPV of Corporation B is $10,049.81. Even though this project offers a positive NPV, the projected cash flows are still estimations. The accuracy of these projected figures depends on the business analysis, and likelihood of these cash flows materializing depends on the financial risk associated with the type of project being pursued."]

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["Projected Internal Rate of Return Corporation A"]
["PV = (future value) Year cash flow /1 + discount rate"]
[]
["NPV = -250,000 + PV"]
[null,"Year 1","Year 2","Year 3","Year 4","Year 5"]
["Net Cashflow",{"v":56250,"d":"56,250"},{"v":63727.5,"d":"63,728"},{"v":69724.125,"d":"69,724"},{"v":76207.74375,"d":"76,208"},{"v":83210.15531249999,"d":"83,210"}]
["PV",{"v":56251.1,"d":"56,251"},{"v":57934.54545454545,"d":"57,935"},{"v":63385.45454545454,"d":"63,385"},{"v":69280,"d":"69,280"},{"v":75645.45454545454,"d":"75,645"}]
["NPV = -250,000 + PV",{"v":-198864,"d":"-198,864"},{"v":-192065,"d":"-192,065"},{"v":-186615,"d":"-186,615"},{"v":-180720,"d":"-180,720"},{"v":-174355,"d":"-174,355"}]
[]
["Rate of Return = Profit/investment over 5 yerar period",{"v":0.39647809624999997,"d":"40%"}]
[]
[]
["Projected Internal Rate of Return Corporation B"]
["PV = (future value) Year cash flow /1 + discount rate"]
[]
["NPV = -250,000 + PV"]
[null,"Year 1","Year 2","Year 3","Year 4","Year 5"]
["Net Cashflow",{"v":67500,"d":"67,500"},{"v":64500,"d":"64,500"},{"v":69270,"d":"69,270"},{"v":74322.59999999999,"d":"74,323"},{"v":79670.50799999999,"d":"79,671"}]
["PV",{"v":61363.63636363636,"d":"61,364"},{"v":58636.36363636363,"d":"58,636"},{"v":62972.727272727265,"d":"62,973"},{"v":67565.99999999999,"d":"67,566"},{"v":72427.73454545453,"d":"72,428"}]
["NPV = -250,000 + PV",{"v":-188636.36363636365,"d":"-188,636"},{"v":-191363.63636363635,"d":"-191,364"},{"v":-187027.27272727274,"d":"-187,027"},{"v":-182434,"d":"-182,434"},{"v":-177572.26545454547,"d":"-177,572"}]
[]
["Rate of Return = Profit/Investment over 5 year period",{"v":0.4210524319999998,"d":"42%"}]

{"sheet":"Sheet5","index":4,"n_rows":18,"n_cols":4,"rows_kept":18,"flags":["formulas_cached_only"]}
["Payback Period Corporation A"]
[null,"Time","Cashflow","Payback Period"]
["Year 1",0,{"v":56250,"d":"56,250"},{"v":4.444444444444445,"d":"4.44"}]
["Year 2",1,{"v":63728,"d":"63,728"},{"v":3.040264875721818,"d":"3.04"}]
["Year 3",2,{"v":69724,"d":"69,724"},{"v":1.7788136079398773,"d":"1.78"}]
["Year 4",3,{"v":76208,"d":"76,208"},{"v":1.6274669326055007,"d":"1.63"}]
["Year 5",4,{"v":83210,"d":"83,210"},{"v":0.5746665064295157,"d":"0.57"}]
[{"$nulls":3},"5.57 Years"]
[]
[]
["Payback Period Corporation B"]
[null,"Time","Cashflow","Payback Period"]
["Year 1",0,{"v":67500,"d":"67,500"},{"v":3.7037037037037037,"d":"3.70"}]
["Year 2",1,{"v":64500,"d":"64,500"},{"v":2.8294573643410854,"d":"2.83"}]
["Year 3",2,{"v":69270,"d":"69,270"},{"v":1.6346181608199797,"d":"1.63"}]
["Year 4",3,{"v":74323,"d":"74,323"},{"v":0.5234853275567456,"d":"0.52"}]
["Year 5",4,{"v":79671,"d":"79,671"},{"v":0,"d":"0.00"}]
[{"$nulls":3},"4.52 Years"]

{"sheet":"Sheet6","index":5,"n_rows":23,"n_cols":3,"rows_kept":23,"flags":["formulas_cached_only"]}
["Projected Profitability Index Corporation A"]
["Profitability Index = NPV/Initial Investment"]
["Corporation A","Cashflow","Interest Rate"]
["Year 1",{"v":56250,"d":"56,250"},{"v":0.1,"d":"10%"}]
["Year 2",{"v":63727.5,"d":"63,728"},{"v":0.1,"d":"10%"}]
["Year 3",{"v":69724.125,"d":"69,724"},{"v":0.1,"d":"10%"}]
["Year 4",{"v":76207.74375,"d":"76,208"},{"v":0.1,"d":"10%"}]
["Year 5",{"v":83210.15531249999,"d":"83,210"},{"v":0.1,"d":"10%"}]
[]
["Profitability Index",-5.0826]
[]
[]
[]
["Projected Profitability Index Corporation B"]
["Profitability Index = NPV/Initial Investment"]
["Corporation B","Cashflow","Interest Rate"]
["Year 1",{"v":67500,"d":"67,500"},{"v":0.11,"d":"11%"}]
["Year 2",{"v":64500,"d":"64,500"},{"v":0.11,"d":"11%"}]
["Year 3",{"v":69270,"d":"69,270"},{"v":0.11,"d":"11%"}]
["Year 4",{"v":74322.59999999999,"d":"74,323"},{"v":0.11,"d":"11%"}]
["Year 5",{"v":79670.50799999999,"d":"79,671"},{"v":0.11,"d":"11%"}]
[]
["Profitability Index",-4.2764]

{"sheet":"Sheet7","index":6,"n_rows":2,"n_cols":1,"rows_kept":2,"flags":["formulas_cached_only"]}
["Discounted Payback Period"]
["Corporation A"]

{"sheet":"Sheet8","index":7,"n_rows":19,"n_cols":2,"rows_kept":19,"flags":["formulas_cached_only"]}
["Modified Internal Rate of Return"]
["Corporation A"]
[null,"Cashflows"]
["Year 1",{"v":56250,"d":"56,250"}]
["Year 2",{"v":63727.5,"d":"63,728"}]
["Year 3",{"v":69724.125,"d":"69,724"}]
["Year 4",{"v":76207.74375,"d":"76,208"}]
["Year 5",{"v":83210.15531249999,"d":"83,210"}]
[]
[]
[]
["Modified Internal Rate of Return"]
["Corporation A"]
[null,"Cashflows"]
["Year 1",{"v":67500,"d":"67,500"}]
["Year 2",{"v":64500,"d":"64,500"}]
["Year 3",{"v":69270,"d":"69,270"}]
["Year 4",{"v":74322.59999999999,"d":"74,323"}]
["Year 5",{"v":79670.50799999999,"d":"79,671"}]

{"sheet":"Variables","index":8,"n_rows":4,"n_cols":2,"rows_kept":4,"hidden":true,"flags":["formulas_cached_only"]}
["_Example"]
["_Shading",false]
["_Series"]
["_Look"]