Business Cases, Options and ScopeResource

Net Present Value

Discounting forecast cash inflows and outflows.

Net Present Value discounts forecast cash inflows and outflows to their present value. It helps compare investments over time and determine whether anticipated financial benefits exceed the required cost of capital.

How to use this tool

  1. Set period and discount rate

    Define the appraisal period and discount rate.

  2. Forecast cash flows by period

    Forecast cash inflows and outflows by period.

  3. Discount and total cash flows

    Discount each cash flow and total the present values.

  4. Compare NPV and test sensitivity

    Compare NPV across options and test sensitivity to major assumptions.

References & further reading

Brealey, R. A., Myers, S. C. and Allen, F. (2020). Principles of Corporate Finance, 13th ed. McGraw-Hill.