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NPV and IRR for Capital Budgeting
Use this calculator to evaluate investment projects using NPV and IRR.
Enter the initial outlay and the future cash flows. The tool reports NPV and IRR and gives brief guidance on how to interpret them.
If NPV is positive at your discount rate, the project adds value. If NPV is negative, it destroys value.
Key idea
NPV discounts each cash flow back to today at your required return and subtracts the initial cost. IRR is the discount rate that makes NPV equal to zero.
Step 1 – Enter cash flows
Enter the cash flows for your project. Use a negative number for the initial investment (cash outflow today).
Step 2 – Interpret the results
Internal Rate of Return (IRR)
Compare IRR to your hurdle rate. If IRR is higher, the project is generally acceptable.
Cash flows and present values
| Year |
Cash flow |
Present value |
Example (machine investment)
Suppose a firm invests $100,000 today and expects to receive $40,000 at the end of each of the next three years. The required return is 10%.
- Initial outlay: -100,000
- Discount rate: 10%
- Year 1: 40,000 · Year 2: 40,000 · Year 3: 40,000
If NPV is positive and IRR is above 10%, the project adds value relative to the firm’s required return.
Key terms
- NPV (Net Present Value)
- The present value of all cash inflows and outflows discounted at the required rate. Positive NPV means the project adds value.
- IRR (Internal Rate of Return)
- The discount rate that makes NPV equal to zero. Compare it to your hurdle rate.
- Discount rate
- The required return or cost of capital you use to discount future cash flows.