Construct the venture balance sheets at startup

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Reference no: EM132904439

Problem - RxDelivery Systems, Inc. - RxDelivery Systems is a research and development venture specializing in the development and testing of new drug delivery technologies. Driving factors behind this growth include efforts to reduce drug side effects through site specific delivery, the need to maintain the activity of new biopharmaceutical compounds, and the extension of drug patent life. Improved drug delivery methods are expected to reduce the number of surgical interventions and the length of hospital stays and improve patient compliance in taking prescribed drugs.

A large world market for biopharmaceuticals (including peptide, protein, RNA, and DNA drugs) exists today. Sales of polymer-based drug delivery systems continue to grow rapidly. Pulmonary delivery systems represent an important segment of the drug delivery market.

RxDelivery Systems believes it can compete effectively in both the polymer-based and the pulmonary drug delivery areas. The venture's delivery technology is expected to utilize hydrophobic ion pairing and supercritical carbon dioxide precipitation to incorporate water-soluble drug molecules into biodegradable controlled-release microspheres. The resulting microspheres will take the form of dry powders and will contain drug molecules small enough to allow for intravenous, intranasal, or pulmonary delivery. It is anticipated that this technology will be incorporated into products for controlled-release applications, including treatment of cancer, infectious diseases, and gene therapy.

RxDelivery Systems, through an agreement with its pharmaceutical parent, a major drug company, will initially operate as an independent corporation but will be merged into the parent at the end of its second year. At that time, RxDelivery Systems' entrepreneurial team will be paid a lump sum of $2.5 million as the terminal value for the venture.

Following are limited financial statement projections for the next two years for RxDelivery Systems:

First-year revenues $12,500

Second-year revenues $16,000

Expenses (including depreciation) $125,000 per year

Initial time-zero (net) fixed assets $50,000

Depreciation 10% of beginning-of-year net fixed assets

Accounts payable (Years 1 and 2) $750

Inventories (Years 1 and 2) $0

Corporate marginal tax rate 30%

Accounts receivable (Years 1 and 2) $0

Accrued expenses (Years 1 and 2) $300

Required cash $3,000

Debt (all years) $0

Required -

A. Construct the venture's income statements for Years 1 and 2.

B. Construct the venture's balance sheets at startup and at the end of Years 1 and 2. Put initial fixed asset investments in Year 0 and initial working capital investments in Year 1. Assume the initial $50,000 is equity financed.

C. Construct the pseudo dividends, including the $2,500,000 terminal payment.

D. Using a 30 percent discount rate for the first two years and a $2,500,000 terminal value, what is the value of the venture at its launch?

Reference no: EM132904439

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