a

1. 5.0 Analysis on Viability of Project Based On NPV
Net Present Value (NPV) is the difference between the present value of cash inflows and the present value of cash outflows.
NPV is used in capital budgeting to analyze the profitability of a projected investment or project.
PV Factor
12%
Q1 1 6,500,000.00 6,879,745.68 (379,745.68) 0.9721 (369,137.64)
Q2 2 - 144,641.06 (144,641.06) 0.9449 (136,672.95)
Q3 3 - 147,791.07 (147,791.07) 0.9185 (135,748.39)
Q4 4 - 151,009.69 (151,009.69) 0.8929 (134,830.08)
Q1 5 - 154,298.41 (154,298.41) 0.8679 (133,917.99)
Q2 6 - 157,658.75 (157,658.75) 0.8437 (133,012.07)
Q3 7 - 161,092.27 (161,092.27) 0.8201 (132,112.27)
Q4 8 - 164,600.57 (164,600.57) 0.7972 (131,218.56)
Q1 9 - 168,185.27 (168,185.27) 0.7749 (130,330.90)
Q2 10 - 171,848.04 (171,848.04) 0.7533 (129,449.24)
Q3 11 - 175,590.58 (175,590.58) 0.7322 (128,573.55)
Q4 12 - 179,414.62 (179,414.62) 0.7118 (127,703.78)
Q1 13 2,024,082.50 5,605,474.30 (3,581,391.80) 0.6919 (2,477,954.12)
Q2 14 1,877,477.25 2,559,947.72 (682,470.47) 0.6726 (459,008.56)
Q3 15 3,722,402.75 2,707,619.94 1,014,782.81 0.6538 663,445.90
Q4 16 7,492,467.07 4,659,026.95 2,833,440.11 0.6355 1,800,702.42
Q1 17 6,899,409.84 3,550,680.61 3,348,729.23 0.6178 2,068,728.21
Q2 18 7,759,218.93 2,817,124.61 4,942,094.31 0.6005 2,967,767.86
Q3 19 4,670,045.03 2,727,836.89 1,942,208.14 0.5837 1,133,731.36
Q4 20 5,720,452.01 9,572,176.78 (3,851,724.77) 0.5674 (2,185,572.08)
Q1 21 11,573,126.13 1,319,259.38 10,253,866.75 0.5516 5,655,787.07
Q2 22 - - - 0.5362 0.00
Q3 23 1,361,544.25 - 1,361,544.25 0.5212 709,623.73
Q4 24 - - - 0.5066 0.00
Q1 25 - - - 0.4925 0.00
Q2 26 - - - 0.4787 0.00
Q3 27 - 481,634.38 (481,634.38) 0.4653 (224,127.85)
Q4 28 - - - 0.4523 0.00
Q1 29 1,361,544.25 - 1,361,544.25 0.4397 598,688.75
Q2 30 - - - 0.4274 0.00
Q3 31 - - - 0.4155 0.00
Q4 32 - - - 0.4039 0.00
8,429,105.25
11,842,285.98
2014
Year Quarter Month Quarter Inflow (RM)
Discounted Cash
Flow (RM)
2010
2011
2012
2013
Quarter Outflow (RM) Net Cash Flow (RM)
Net Present Value (2013)
2015
2016
2017
Net Present Value (2010)