Internal Rate of Return (IRR)

The discount rate at which an investment's NPV equals zero.

What is Internal Rate of Return (IRR)?

The annualized effective return implied by a set of cash flows. Widely used in private equity and real estate, and easily gamed by timing capital calls - it assumes interim cash flows are reinvested at the IRR itself.

Internal Rate of Return (IRR): a worked example

$1M in, $2M out after 5 years is roughly a 15% IRR.

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