A client owns a supertanker used for oil transportation and is considering selling it. The case explores whether the client should sell the boat or not. Key aspects include:

• Financial analysis of the boat’s value and profitability
• Shipping market assessment
• Opportunity cost and alternatives to selling
• Boat specifications: 50,000 tonnage, 13 years old, 25-year useful life
• Annual revenue calculation based on sailing days and cargo capacity
• Cost breakdown including fuel, docks, crew, and maintenance
• Valuation methods comparing annual profit projection and market value
• Consideration of operational improvements to increase profitability

The analysis concludes that keeping the boat could potentially earn $96M over its remaining lifetime, compared to a market value of $72M, suggesting the client should not sell unless there are compelling reasons to do so.