NPV IRR Payback Period

Project A 484.94 10.28% 2.68

Project B (2,026.34) 10.03% 3.47
Project C 4,304.56 15.26% 3.26
Project D (13,356.55) -2.53% More than 4 years

If independent: Projects A and C

If mutually exclusive: Project C
Year Cash Flow PV Factor PV of Cash Flow Year Cash Flow
0 (100,000.00) 1.00 (100,000.00) 0 (100,000.00)
1 60,000.00 0.91 54,545.45 1 60,000.00
2 6,000.00 0.83 4,958.68 2 6,000.00
3 50,000.00 0.75 37,565.74 3 50,000.00
4 5,000.00 0.68 3,415.07 4 5,000.00
NPV 484.94 Payback Period
IRR 10.28%
 Cumulative Amount Payback Period
(100,000.00) -
(40,000.00) 1.00
(34,000.00) 1.00
16,000.00 0.68
-
Payback Period 2.68
Year Cash Flow PV Factor PV of Cash Flow Year Cash Flow
0 (75,000.00) 1.00 (75,000.00) 0 (75,000.00)
1 5,950.00 0.90 5,360.36 1 5,950.00
2 17,500.00 0.81 14,203.39 2 17,500.00
3 28,000.00 0.73 20,473.36 3 28,000.00
4 50,000.00 0.66 32,936.55 4 50,000.00
NPV (2,026.34) Payback Period
IRR 10.03%
 Cumulative Amount Payback Period
(75,000.00) -
(69,050.00) 1.00
(51,550.00) 1.00
(23,550.00) 1.00
26,450.00 0.47
Payback Period 3.47
Year Cash Flow PV Factor PV of Cash Flow Year Cash Flow
0 (50,000.00) 1.00 (50,000.00) 0 (50,000.00)
1 10,000.00 0.89 8,928.57 1 10,000.00
2 12,500.00 0.80 9,964.92 2 12,500.00
3 18,500.00 0.71 13,167.93 3 18,500.00
4 35,000.00 0.64 22,243.13 4 35,000.00
NPV 4,304.56 Payback Period
IRR 15.26%
 Cumulative Amount Payback Period
(50,000.00) -
(40,000.00) 1.00
(27,500.00) 1.00
(9,000.00) 1.00
26,000.00 0.26
Payback Period 3.26
Year Cash Flow PV Factor PV of Cash Flow Year Cash Flow
0 (65,000.00) 1.00 (65,000.00) 0 (65,000.00)
1 50,000.00 0.92 45,871.56 1 50,000.00
2 (25,000.00) 0.84 (21,042.00) 2 (25,000.00)
3 15,000.00 0.77 11,582.75 3 15,000.00
4 21,500.00 0.71 15,231.14 4 21,500.00
NPV (13,356.55) Payback Period
IRR -2.53%
 Cumulative Amount Payback Period
(65,000.00) -
(15,000.00) 1.00
(40,000.00) 1.00
(25,000.00) 1.00
(3,500.00) 1.00
Payback Period More than 4 years