What will be the present value if the discount rate is changed to 15% ?

The present value for these cash flow is $2,738 at a 10% discount rate. For this calculation, the formula is: PV = 1+r/FVn where FV (future value) is the cashflow and r is a discount rate. This is the case where FV = 910 and r = 0.10%. So, PV = $ 2,738 / 1,104 = $ 900.

If discount rates were changed from 15% to 2,531, the value of the present would be $2,531. The same formula can be used, but with an updated value of r. e.g. PV = 900/1.154= $2,531. It is clear that the impact of the increasing discount rate on this type of situation will also increase as well.