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Modified IRR 1 . find the present value of all negative cash flows, 2 . find the

ID: 2766883 • Letter: M

Question

Modified IRR

1. find the present value of all negative cash flows,

2. find the future value of all positive cash flows,

3. sum the two columns,

then find the interest rate that makes the future value equal to the present value given n.

Rule: If MIRR is equal to or larger than Cost of Capital accept the project.

                T                CF2                                                          

                0              (80,000)

                1              25,000

                2              25,000

                3              (10,000)

                4              50,000

                5              70,000

Explanation / Answer

To calculate MIRR, we need the Cost of capital, which is absent. hence we are using IRR instead.

Year Cash flow DF Discounted cah Flow (-) cash flow (+) cash flow 0         (80,000)      1.0000                            (80,000)          (80,000) 1           25,000      0.8189                              20,470             20,470 2           25,000      0.6706                              16,765             16,765 3         (10,000)      0.5492                              (5,492)             (5,492) 4           50,000      0.4497                              22,480             22,480 5           70,000      0.3683                              25,777             25,777                                        -            (85,492)             85,492 IRR 22.11%
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