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The finance team scheduled a series of meetings to discuss the different aspects of the project analysis. Sanford Tassel, Senior Vice President, Finance and Operations,

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The finance team scheduled a series of meetings to discuss the different aspects of the project analysis. Sanford Tassel, Senior Vice President, Finance and Operations, Dikran Yapoujian, Vice President, Finance and other members of the finance decision support team held a series of discussions. Some excerpts from their discussions follow: Attachment: Data.xls TOTO Wertegengestre projects economically. The technology used in the project is evolutionary in nature, restricting us to work with a relevant time horizon of six years and to ignore any cash flows after the sixth year. sur les n milione) A B 1 2 Capitalized expenses $20.5 (spread over 3 years) $3.400 We would need to immediately approve a capital allocation of $1.70 million to jump-start the project. In addition, we would need to capitalize another $20.5 million almost equally for the next three years. These expenses will be incurred on an after-tax basis. The first year f the project is unlikely to bring any additional revenues, but from second year, we should see revenues increase by $1.800 million. Our preliminary estimates also show revenues growing to $9.700 million in year 2, $19.300 million in year 3, $22.800 million in year 4, and $24.600 million in year 5. 3 Non-cash(depreciable) expenses 4 Operating costs as a percentage of revenues Year 1: 141% Year 2:33% Year 3:22% Year 4: 224 Year S: 24% I am also attaching some information the team used for the cash flow valuation. See you later to go over the numbers. 5 Taxes 40% The analysts on the team created pro forma estimates of Complete the following cash flow analysis based on the information provided. Express all the expected cash flows that the project is likely to values in millions of dollars and round all values to three decimal places. generate and also discussed some assumptions: Year o Year 1 Year 2 Year 3 Year 4 Year 5 Revenue estimates are based on the expectation of Revenues 0 a higher price point resulting from a more robust Less: Operating product. expenses Operating expenses include internal labor, Less: maintenance, overhead expense, and cost avoidance Depreciation & from being able to ramp down spending on existing Amortization platforms. Operating The capitalized expenses include the costs of Income platform development, content creation, internal and Less: Tax external labor, computers, facility investment, and Plus: Non-cash so on. These expenses are amortizable and expenses depreciable over the first three of the six years of the project's expected life. They are recognized Operating Cash Flow separately from the normal depreciation and Less: Capitalized amortization expenses 7.300 6.600 6.600 expenses These capital expenses will be deducted from the Total Cash Flow project's annual cash flow from operations to derive at the project's total expected cash flows

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