McPat Investment Limited is considering investing in either of two mutually exclusive projects, namely Axiom and Axis. Each project costs ₦1.5 billion. The cost of capital to the company is 15%. The projected cash flows from the two projects are as stated below:

Year Axiom (₦’000) Axis (₦’000)
1 220,000 200,000
2 220,000 200,000
3 240,000 220,000
4 240,000 220,000
5 300,000 340,000
6 300,000 340,000
7 280,000 280,000

You are required to evaluate the projects using the Net Present Value method to decide which one to accept.

Since both projects have negative NPVs, neither project should be accepted as they will reduce the wealth of McPat Investment Limited.