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Evaluate a New Equipment Investment

MediumFinance & Accounting00:00
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Your question is Evaluate a New Equipment Investment. Take a moment with it on the right.

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Scenario

You are reviewing a potential equipment purchase for a mid-sized industrial business that wants to expand capacity without adding headcount. Your CFO has asked you to decide whether the project clears the company’s 10% hurdle rate and how quickly the cash outlay is recovered. The investment has a clear upfront cost, measurable operating savings, and a resale value at the end of its useful life, but demand could come in below plan.

Financials

MetricValue
Upfront equipment cost$1,800,000
Installation cost$200,000
Annual labor savings$520,000
Annual maintenance cost$80,000
Incremental working capital required$150,000
Useful life5 years
Terminal salvage value$250,000
Tax rate25%
Discount rate10%
Base-case annual revenue impact$0

Question

How would you analyze this investment opportunity and decide whether it should be approved? Walk through the economics, the payback, and the value creation under a downside case where annual labor savings are 15% lower than expected.