Understanding NPV

NPV Formula

NPV = -Initial Investment + CF₁/(1+r) + CF₂/(1+r)² + ... + CFₙ/(1+r)ⁿ. A positive NPV means the investment creates value above the hurdle rate. A negative NPV means it destroys value — you'd be better returning the money to investors or finding an alternative.

Choosing a Discount Rate

For personal decisions, use your opportunity cost (e.g. 7% for stock market returns). For business decisions, use the Weighted Average Cost of Capital (WACC). A higher discount rate makes future cash flows worth less today — a critical insight for long-term projects.

NPV vs IRR

IRR (Internal Rate of Return) is the discount rate that makes NPV = 0. It's the true return of the investment. Compare IRR to your hurdle rate — if IRR > hurdle rate, proceed. NPV is generally more reliable when comparing projects of different sizes.

Net Present Value (NPV) Calculator

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