Input Capital: Customized Financing for Canola Producers

內容大綱
On February 20, 2020, the executive vice-president and chief financial officer of Input Capital Corporation, the first agricultural commodity streaming company in Canada, was reviewing a capital stream contract that one of his associates had prepared for Sustainable Farms Inc. and submitted for his approval. One important consideration was the rate of return expected from the contract and the risks involved. The executive called a co-op student to his office and assigned her the task of calculating the internal rate of return, or effective yield, on this capital stream contract. He also hinted at an alternative way to assess the profitability of the contract, which was to estimate the contract’s mark-to-market value.
學習目標
This case can be taught in undergraduate- and graduate-level courses on introductory finance, corporate finance, agricultural economics and finance, small business finance and entrepreneurial finance, or derivatives and financial engineering. This case provides an expected revenue scenario that can be used to calculate a simple internal rate of return on an investment. It also provides data to allow students to value a capital stream as a combination of long forward contracts and short options positions. After working through the case and assignment questions, students will be able to do the following:<ul><li>Identify the risk-return profile of a streaming contract.</li><li>Calculate the internal rate of return on an investment.</li><li>Identify and value embedded forward contracts and options.</li><li>Outline the complexities involved in structuring and valuing non-conventional financial contracts.</li></ul>
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