a) Annual depreciation & Liquidation

Machinery and Equipment 1800 million VND

5 years
Annual depreciation 360 million VND/ 1 year
Operating time 3 years
Liquidation 720 million VND

b) Project revenue table

Year 1 2 3
Goods of type 1 Quantity 600 690 793.5
Price 0.2 0.22 0.242
Goods of type 2 Quantity 400 480 576
Price 0.15 0.1575 0.165375

Goods of type 1 Goods of type 2

Quantity Price Quantity Price
Year 1 600 units/month 200 000 VND/unit 400 units/month
150 000 VND/unit
Year n: increase compared to the previous year15% 10% 20% 5%

Year 1 2 3
Revenue 180 227.4 287.283 million VND

c) Loan and payment schedule

Year 0 1 2
Outstanding beggining 1400 700
Interest 210 105
Total payment 910 805
Principal 700 700
Interest 210 105
Outstanding at the end 1400 700 0

Ratio of loan to investment capital 77.78%

Interest rate 15.00%
Indicate loan term 2 years
Repayment method Amortization

d) CF statement million VND

Year 0 1 2 3
COF
The machinery and equipment inves 1800
Direct production costs 81 102.33 129.27735
Management and advertising costs 100 110 121
Land rent 240 240 240
Total COF 1800 421 452.33 490.27735
CIF
Revenue 180 227.4 287.283
Liquidation
Total CIF 0 180 227.4 287.283
NCF (TIPV) -1800 -241 -224.93 -202.99435

CIF (loan from bank to project) 1400

COF (payment from project to bank (principal + int 910 805
NCF (EPV) -400 -1151 -1029.93 -202.99435

e)
ADSCR 0.427553444180523 0.502730308 This project can not pay it de

f)
NPV -1,991.47 đ million VND
IRR -36%
B/C
PV of CIF/PV of COF 0.292012146
PV of NCF operating/ cost of invest -0.11 đ
PV -400 -1027.67857142857 -821.0538903 -144.4873687
Accumulated PV -400 -1427.67857142857 -2248.732462 -2393.21983
PP -0.73883662

The project is not feasability

 units/month
million VND/unit
units/month
million VND/unit

000 VND/unit

4
 133.1

133.1

720
720
586.9

586.9

is project can not pay it debt

372.9855602
-2020.23427