Monday, April 23, 2012

The Break Even Point: Building Equity Through Property Rental


The Investment

Assume a Landlord is considering the purchase of a rental property for $187,500 with 25% down at 6% interest. This rental property is able to generate $1,155.58 in monthly revenue with: 1% annual property taxes ($1,875) and additional annual expenses that average $1,200 dollars a year. The last assumption is that the property will maintain its current value at the end of the 30 year period. The 30 year mortgage with a 6% interest rate cost 13,866.96 (Mortgage + Taxes + Operating Expenses) yearly to run\own the investment property.  

Breaking Down the Cost

Month/Year
Payment
Principal Paid
Interest Paid
Total Interest
Balance
Owners Equity
Year 0
$899.33 
$149.33 
$750.00 
$750.00 
$149,850.67 
$37,649.33
Year 5
$899.33 
$201.42 
$697.91 
$44,238.99 
$139,380.12 
$48,119.88
Year 10
$899.33 
$271.68 
$627.64 
$84,075.32 
$125,256.90 
$62,243.10
Year 15
$899.33 
$366.46 
$532.87 
$118,984.77 
$106,206.81 
$81,293.19
Year 20
$899.33 
$494.30 
$405.03 
$147,248.60 
$80,511.08 
$106,988.92
Year 25
$899.33 
$591.52 
$307.81 
$160,083.31 
$60,970.07 
$126,529.93
Year 30
$899.33 
$894.85 
$4.47 
$173,757.28 
$0.00 
$187,500.00

Taking a look at the consolidated statements of cash flows you will notice that for the first thirty years of ownership in this investment, it nets exactly zero dollars in operating income. As such it also generates zero dollars in net income. The picture does not seem so rosy.

The Consolidate Statement of Cash Flows


Year 5
Year 15
Year 30
Year 31
Net Revenues
$13,866.96
$13,866.96
$13,866.96
$13,866.96
Cost of Sales
$12,666.96
$12,666.96
$12,666.96
0
Other Expenses
$1,200.00
$1,200.00
$1,200.00
$1,200.00
Operating Income
0
0
0
$12,666.96
















With that said let’s look at a 5 year, 15 year, 30 year, and 31st year rate of return for this business proposition. As the calculations are approached it is of importance to note that the Total Assets = Liabilities (mortgage balance) + Owners equity. Since total assets is not changing for this investment, under the initial assumptions,  Total Asset = Average Total Assets.


Year 5
Year 15
Year 30
Year 31
Margin
0
0
0
.913[1]
Return on Investment (ROI)
0
0
0
6.756%
Return on Equity (ROE)
0
0
0
6.756%
Debt-Equity Ratio
289%
146%
0
0

Notice as a result of the Operating Income both ROI and ROE are zero for the first thirty years. However in the 31st year of operations the investor sees a sizable jump in his ROI/ROE, plus his equity in the investment has fully matured. 

The Alternatives

Consider the landlord had the following alternative investment opportunity for the $27,500 that would have been required to purchase the rental property. Each of the investments listed below has a rate of return which is compound on a yearly basis over 30 year period.

Interest Rate (Compounded Yearly)
Future Value
3% (Savings Rate 1990)[2]
$66,749.72
6% (Predicted S&P 500 Average Going Forward)[3]
$157,946.01


8% (Historical S&P 500 Average adjusted for inflation) [4]
$276,723.06
10% (Historical S&P 500 Average) 1
$479,858.56

The two investments he might want to consider would be the 8% or 10% investment avenues.  However neither of these options offers yearly revenue generation. Which would you want to place your bets on going forward.

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