PROFORMA, WACC and IRR

Part I. Help with cash and cash equivalents, and non-current assets section. If something is wrong, please correct.

Part II. WACC

Answer option 1. 9.06%. Option 2. 10.43%. Is that right?

Part III. Please help

1 2 ASSETS Current Assets 3 4 $ 121,850,475.00 121,850,475.00 5 6 INCOME STATEMENT 12/31/2020 Total Revenue $ 243,012,000.00 Cost of Revenue 204,403,500.00 EBITDA $ 38,608,500.00 Operating Expense 2,785,500.00 Depreciation 14,319,000.00 $ 21,504,000.00 Interest Expense (14,986,500.00) Pretax Income $ 6,517,500.00 Tax Provision 975,000.00 Net Income Common Stockholders $ 5,542,500.00 $ 262,452,960.00 218,711,745.00 43,741,215.00 2,924,775.00 9,534,500.00 12,459,275.00 (12,146,939.06) 312,335.94 145,860.00 166,475.94 Cash & Cash Equivalents Receivables Inventory Other Current Assets Total Current Assets EBIT 7 8 $ 112,543,875.00 33,750,000.00 146,293,875.00 268,144,350.00 Non-Current Assets 9 10 Land BALANCE SHEET 12/31/2020 LIABILITIES Current Liabilities 50,926,500.00 Accounts Payable $ 143,353,500.00 98,322,000.00 90,000,000.00 Total Current Liabilities $ 143,353,500.00 16,830,000.00 14,000,000.00 Non-Current Liabilities 5,895,000.00 5,000,000.00 Mortgages $ 150,058,500.00 171,973,500.00 Long Term Accounts Payable 37,500,000.00 Total Non Current Liabilities $ 187,558,500.00 667,500.00 $ 1,500,000.00 Total Liabilities $ 330,912,000.00 17,215,500.00 14,431,000.00 STOCKHOLDERS' EQUITY 78,649,500.00 76,649,500.00 Common Stockholders' Equity $ 19,896,000.00 3,099,000.00 Retained Earnings 34,002,000.00 99,631,500.00 Total Stockholders' Equity $ 53,898,000.00 (45,364,500.00) (50,149,000.00) EQUITY + LIABILITIES $ 384,810,000.00 54,267,000.00 158,569,500.00 160,000,000.00 Number of Outstanding Shares 6,500,000.00 212,836,500.00 The Annual Purchases 75.00% 384,810,000.00 Valu $ 18.69 $ 11 12 13 $ 25,000,000.00 34,168,475.94 59,168,475.94 327,312,825.94 14 15 -4.53% 14.96% Buildings Machinery, Furniture, Equipment Construction in Progress Gross Fixed Assets Accumulated Depreciation Net Fixed Assets L.T. Investments & other Non-Current Assets Total non-current assets Assets 16 $ 17 18 $ $ 20 21 72 1 2 ASSETS Current Assets 3 4 $ 121,850,475.00 121,850,475.00 5 6 INCOME STATEMENT 12/31/2020 Total Revenue $ 243,012,000.00 Cost of Revenue 204,403,500.00 EBITDA $ 38,608,500.00 Operating Expense 2,785,500.00 Depreciation 14,319,000.00 $ 21,504,000.00 Interest Expense (14,986,500.00) Pretax Income $ 6,517,500.00 Tax Provision 975,000.00 Net Income Common Stockholders $ 5,542,500.00 $ 262,452,960.00 218,711,745.00 43,741,215.00 2,924,775.00 9,534,500.00 12,459,275.00 (12,146,939.06) 312,335.94 145,860.00 166,475.94 Cash & Cash Equivalents Receivables Inventory Other Current Assets Total Current Assets EBIT 7 8 $ 112,543,875.00 33,750,000.00 146,293,875.00 268,144,350.00 Non-Current Assets 9 10 Land BALANCE SHEET 12/31/2020 LIABILITIES Current Liabilities 50,926,500.00 Accounts Payable $ 143,353,500.00 98,322,000.00 90,000,000.00 Total Current Liabilities $ 143,353,500.00 16,830,000.00 14,000,000.00 Non-Current Liabilities 5,895,000.00 5,000,000.00 Mortgages $ 150,058,500.00 171,973,500.00 Long Term Accounts Payable 37,500,000.00 Total Non Current Liabilities $ 187,558,500.00 667,500.00 $ 1,500,000.00 Total Liabilities $ 330,912,000.00 17,215,500.00 14,431,000.00 STOCKHOLDERS' EQUITY 78,649,500.00 76,649,500.00 Common Stockholders' Equity $ 19,896,000.00 3,099,000.00 Retained Earnings 34,002,000.00 99,631,500.00 Total Stockholders' Equity $ 53,898,000.00 (45,364,500.00) (50,149,000.00) EQUITY + LIABILITIES $ 384,810,000.00 54,267,000.00 158,569,500.00 160,000,000.00 Number of Outstanding Shares 6,500,000.00 212,836,500.00 The Annual Purchases 75.00% 384,810,000.00 Valu $ 18.69 $ 11 12 13 $ 25,000,000.00 34,168,475.94 59,168,475.94 327,312,825.94 14 15 -4.53% 14.96% Buildings Machinery, Furniture, Equipment Construction in Progress Gross Fixed Assets Accumulated Depreciation Net Fixed Assets L.T. Investments & other Non-Current Assets Total non-current assets Assets 16 $ 17 18 $ $ 20 21 72