CFA Level 1: Calculate Modified Internal Rate of Return (MIRR)

Calculate MIRR for a Project with Given Cash Flows

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Question

A company is considering a project with the following cash flows:

TimeCash flow -

0-$100,000

150,000

250,000

350,000

4-10,000

The project's cost of capital is estimated to be 10 percent. What is the modified internal rate of return (MIRR)?

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Explanations

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A. B. C. D. E.

C

First, calculate the present value of costs:

N = 4, I/YR = 10, PMT = 0, FV = -10,000, and solve for PV = -$6,830.13.

Add -$100,000 + -6,830.13 = -$106,830.13.

Then, find the terminal value of inflows:

Shift to BEGIN MODE, N = 3, I/YR = 10, PV = 0, PMT = -50,000, and solve for FV = $182,050.

Finally, shift back to END mode, and solve for MIRR, where N = 4, PV = $-106,830, PMT = 0, FV = 182,050, and solve for I/YR = 14.25%.