Net Present Value (NPV)

Present value of inflows minus the initial cost.

What is Net Present Value (NPV)?

The value created by an investment in today's dollars. Positive NPV means the project earns more than the required rate of return. It embeds the time value of money - a dollar today outranks a dollar next year.

Net Present Value (NPV): a worked example

$1.2M of discounted inflows on a $1M investment is a $200,000 NPV.

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