Class_model_exercise

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Northeastern University *

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5700

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Industrial Engineering

Date

Apr 3, 2024

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xlsx

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11

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Sample Solar Model Pro-forma Technical assumptions Cost assumptions Size kW 5,000 Cost $/Watt Production kWh/kWp 1,450 Cost $ Degradation % p.a. 0.50% O&M $/kW-year G&A $/kW-year Revenue assumptions Lease cost $/year Inflation %-year Energy Revenue $/MWh 140.00 Incentive Value $/MWh 0 Tax assumptions REC Revenue $/MWh 0 ITC % of cost ITC eligibility % of cost Total Revenue $/MWh 140.00 ` Federal tax rate Cash flows Year 0 1 2 3 4 Inflation factor 100% 102% 104% 106% Production Size kW 5000 5000 5000 5000 Degradation 100% 100% 99% 99% Production MWh 7,250.00 7,213.75 7,177.68 7,141.79 Cash flows SRECs $/MWh - - - - ZREC Revenue - - - - LT RECs $/MWh - - - - LT REC revenues - - - - Levelized rate $/MWh 140.00 140 143 146 149 Wholesale sales 1,015,000 1,030,124 1,045,472 1,061,050 Total revenues 1,015,000 1,030,124 1,045,472 1,061,050 Costs (75,000) (76,500) (78,030) (79,591) Lease (50,000) (51,000) (52,020) (53,060) EBITDA 11,395,709 890,000 902,624 915,422 928,399 Depreciation (1,530,000) (2,448,000) (1,468,800) (881,280) PBT (640,000) (1,545,377) (553,378) 47,119 Tax (paid)/benefit 35.0% 224,000 540,882 193,682 (16,492) Tax-adjusted cash flow 1,114,000 1,443,505 1,109,105 911,907
Returns Investment (9,000,000) Investment tax credit 2,700,000 Tax-adjusted cash flow 1,114,000 1,443,505 1,109,105 911,907 Net tax-adjusted cash flow (9,000,000) 3,814,000 1,443,505 1,109,105 911,907 Payback 1 1 1 1 IRR 12.3% Payback (yrs) 7.00 Depreciation Basis BB 7,650,000 6,120,000 3,672,000 2,203,200 Depreciation (1,530,000) (2,448,000) (1,468,800) (881,280) EB 7,650,000 6,120,000 3,672,000 2,203,200 1,321,920 Schedule 5 year MACRS 20% 32% 19.20% 11.52% Annual amount 1,530,000 2,448,000 1,468,800 881,280 Levered Returns Analysis EBITDA 890,000 DEP. EXP. (1,530,000) Interest Exp. PBT Taxes (BENEFIT/ Paid) 35% ITC Principal Pay Back Tax Adj. Levered Cash Flow (3,600,000) Levered IRR
DSCR Loan/Value 60% Rate 6% Term - Yrs 20 Loan Amount (5,400,000)
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Returns 1.80 IRR 12.3% 9,000,000 10 Payback (yrs) 7.00 5 50,000 2.00% 30.0% 100.0% 35.0% 5 6 7 8 9 10 11 12 108% 110% 113% 115% 117% 120% 122% 124% 5000 5000 5000 5000 5000 5000 5000 5000 98% 98% 97% 97% 96% 96% 95% 95% 7,106.08 7,070.55 7,035.20 7,000.02 6,965.02 6,930.20 6,895.55 6,861.07 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 152 155 158 161 164 167 171 174 1,076,860 1,092,905 1,109,189 1,125,716 1,142,489 1,159,512 1,176,789 1,194,323 1,076,860 1,092,905 1,109,189 1,125,716 1,142,489 1,159,512 1,176,789 1,194,323 (81,182) (82,806) (84,462) (86,151) (87,874) (89,632) (91,425) (93,253) (54,122) (55,204) (56,308) (57,434) (58,583) (59,755) (60,950) (62,169) 941,556 954,895 968,419 982,130 996,032 1,010,126 1,024,415 1,038,901 (881,280) (440,640) - - - - - - 60,276 514,255 968,419 982,130 996,032 1,010,126 1,024,415 1,038,901 (21,096) (179,989) (338,947) (343,746) (348,611) (353,544) (358,545) (363,615) 920,459 774,906 629,472 638,385 647,421 656,582 665,869 675,286
920,459 774,906 629,472 638,385 647,421 656,582 665,869 675,286 920,459 774,906 629,472 638,385 647,421 656,582 665,869 675,286 1 1 - - - - - - 1,321,920 440,640 - - - - - - (881,280) (440,640) - - - - - - 440,640 - - - - - - - 11.52% 5.76% 881,280 440,640
13 14 15 16 17 18 19 20 127% 129% 132% 135% 137% 140% 143% 146% 5000 5000 5000 5000 5000 5000 5000 5000 94% 94% 93% 93% 92% 92% 91% 91% 6,826.77 6,792.63 6,758.67 6,724.88 6,691.25 6,657.79 6,624.51 6,591.38 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 178 181 185 188 192 196 200 204 1,212,118 1,230,179 1,248,509 1,267,111 1,285,991 1,305,153 1,324,600 1,344,336 1,212,118 1,230,179 1,248,509 1,267,111 1,285,991 1,305,153 1,324,600 1,344,336 (95,118) (97,020) (98,961) (100,940) (102,959) (105,018) (107,118) (109,261) (63,412) (64,680) (65,974) (67,293) (68,639) (70,012) (71,412) (72,841) 1,053,588 1,068,478 1,083,574 1,098,878 1,114,393 1,130,123 1,146,069 1,162,235 - - - - - - - - 1,053,588 1,068,478 1,083,574 1,098,878 1,114,393 1,130,123 1,146,069 1,162,235 (368,756) (373,967) (379,251) (384,607) (390,038) (395,543) (401,124) (406,782) 684,832 694,511 704,323 714,271 724,356 734,580 744,945 755,453
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684,832 694,511 704,323 714,271 724,356 734,580 744,945 755,453 684,832 694,511 704,323 714,271 724,356 734,580 744,945 755,453 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
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