Verified Document

NPV The Net Present Value Calculation Is Essay

NPV The net present value calculation is the best way to make a capital budgeting decision. NPV takes the incremental cash flows from a project and then discounts them to present-day dollars. This technique allows managers to not only identify the incremental cash flows associated with a project, but also allows them to discount future cash flows to present day, so as to account for the effects of inflation.

In this case, we have the following schedule of cash flows:

Cash Flow

If T-Mobile is considering a project with these flows, and the company has a discount rate of 4%, then the NPV of the project would be as follows:

Cash Flow

PV

NPV

Thus, this project has a net present value of $ -170.68. A project should only be accepted if it has a positive net present value. The reason for this is that the discount rate effectively represents the opportunity cost of capital (Brealy & Myers, 1996). This means that the 4% rate we are using for T-Mobile represents what T-Mobile earns on its ongoing business. If the project has a positive NPV, the project earns more than the existing T-Mobile business; if it has a negative NPV, the project earns less than the ongoing T-Mobile business. Thus, a project with a negative NPV should be rejected because it would reduce shareholder wealth. A positive NPV represents a project that will enhance shareholder wealth. By agency theory, managers act as agents for the shareholders, and therefore should undertake actions in the best interests of the shareholders. It is assumed that shareholders would want to pursue actions that enhance the value of their investments. Therefore, managers should approve projects with positive net present values because those projects improve shareholder wealth. Thus, because this project has a negative NPV, it should be rejected because that represents a diminishment of shareholder wealth.

Another issue facing T-Mobile at present is a possible merger with Sprint Nextel. This issue has come into the public sphere by way of comments from the Sprint CEO (ABMN, 2010). Ultimately, for a merger to take...

There are a number of considerations that need to be analyzed here. The first is the impact on T-Mobile shareholders. T-Mobile is a subsidiary of Deutsche Telekom, so strategically DT would only accept the merger under two conditions. The first is if it wanted to exit the U.S. market, and the second is if it did not want to exit and was allowed to maintain a stake in the combined entity. But those are structural issues that can be worked out at a later point in time.
The more important consideration is the acquisition premium. It is assumed that T-Mobile is currently valued at its intrinsic value. That is, if T-Mobile was publicly traded, the company's value would correspond with the present value of its expected future cash flows. For shareholders of T-Mobile, any offer for takeover would have to exceed this amount in order for them to be enticed to sell out today. The amount by which the offer exceeds the intrinsic value of the firm is known as the acquisition premium. The acquisition premium varies depending on the deal. The average acquisition premium in 2006 was 21%, but it was 34% in 2009, so there is considerable leeway in setting an acquisition premium (Milano, 2011). For T-Mobile shareholders, the acquisition premium is an immediate benefit that they must receive in order for the deal to be accepted.

For Sprint shareholders, as owners of the acquiring firm, the deal must be worth paying the acquisition premium. Since the company is paying more than fair (intrinsic) value for T-Mobile, this implies that the combined company will need to be able to extract greater value than the acquisition premium. This is typically the result of "synergy," which can mean a lot of different things. In this case, the two companies are in the same business, so synergy most likely refers to lowering the fixed cost as a percentage of revenue, by way of improved economies of scale (McClure, 2012).

There are a number of opportunities for synergies here, if the two firms can combine their operations (management, customer service, etc.). More importantly, the two firms would be able…

Sources used in this document:
Works Cited:

ABMN. (2010). Sprint Nextel and T-Mobile merger rumors return after comments from Sprint CEO. American Banking & Marketing News. Retrieved March 26, 2012 from http://www.americanbankingnews.com/2010/07/15/sprint-nextel-nyse-s-and-t-mobile-merger-rumors-return-after-comments-from-sprint-ceo/

Baker, S. (2000). Perils of internal rate of return. University of South Carolina. Retrieved March 26, 2012 from http://hspm.sph.sc.edu/courses/econ/invest/invest.html

Brealy & Myers. (1996). What is the discount rate a firm should use in capital budgeting? McGraw-Hill Companies. Retrieved March 26, 2012 from http://people.stern.nyu.edu/kjohn/courses/session03.ppt

McClure, B. (2012). The basics of mergers and acquisitions. Investopedia. Retrieved March 26, 2012 from http://www.investopedia.com/university/mergers/mergers2.asp
Milano, G. (22011). Do acquisition premiums matter? CFO Magazine. Retrieved March 26, 2012 from http://www.cfo.com/article.cfm/14592935
Cite this Document:
Copy Bibliography Citation

Related Documents

Net Present Value Mergers and Acquisitions
Words: 1444 Length: 5 Document Type: Case Study

NPV Obviously the easiest and most error-free way of doing this is in Excel. Thus, we get the following table for the NPV calculation. Flow NPV (1-5) $2,031,369.67 Total NPV $281,369.67 Google should accept the project, because it has a positive net present value. All projects with a positive net present value add to shareholder wealth. Unless there is a comparison between two mutually exclusive projects, any project with a positive NPV should be accepted. In Google's

Net Present Value NPV -
Words: 949 Length: 3 Document Type: Research Proposal

Therefore, Clink should only utilize the lease option is the lease is valued at less than £230,000 per year. Some of the factors that might influence this decision would be the estimated life span of the machinery and the estimated resale value. The longer the estimated life span of the machinery and the greater the estimated resale value, the less likely the lease is to be a viable option. However,

Net Present Value NPV Decision Rule. Describe
Words: 599 Length: 2 Document Type: Essay

Net Present Value (NPV) decision rule. Describe how is the NPV rule is related to a cost-benefit analysis, and how is it related to the Valuation Principle. The Net Present Value decision rule basically states that an investment should be accepted if its net present value is greater than zero, but otherwise rejected. The NPV of an investment is the present value of its cash inflow minus the present value

Distinguish Between Net Present Value
Words: 2709 Length: 10 Document Type: Essay

In other words: Lead users are individuals who use a product that has a number of unknown needs and who also benefit if they find a solution to those needs. This is unique in that it takes a different approach to traditional market research -- instead of collecting information from users at the center of the target market, it collects information about both needs and solutions from the leading

NPV Assessment of National Guard Armory Plan
Words: 1640 Length: 5 Document Type: Essay

Finance Assessment of National Guard Armory Proposal from a Financial Perspective The State of Massachusetts would like to replace a National Guard armory, to assess whether or not replacement is a viable strategy it is essential to assess the costs against the alterative of retaining the existing the current armory. There are several different methods of assessment which may be used; one of the most popular is the net present value (NPV)

Finance Such As Present Value
Words: 2876 Length: 10 Document Type: Term Paper

This in turn gives the financial professional better idea of the stock's risk behavior. The equation used in this security market line relationship is as follows: Mathis, CAPM, par. 3) The measure of systematic risk is considered Beta or bi while E[Ri] is equal to the expected return on asset I and Rf is the risk-free rate. E[Rm] is the expected return on the market portfolio and E[Rm] - Rf is the

Sign Up for Unlimited Study Help

Our semester plans gives you unlimited, unrestricted access to our entire library of resources —writing tools, guides, example essays, tutorials, class notes, and more.

Get Started Now