IRR Calculation for Mutually Exclusive Projects S and L

Regular Internal Rate of Return (IRR) Calculation for Mutually Exclusive Projects

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Question

A company is analyzing two mutually exclusive projects, S and L, whose cash flows are shown below:

Years01234 -

S-1,1009003505010 -

L-1,1000300500850 -

The company's cost of capital is 12 percent, and it can get an unlimited amount of capital at that cost. What is the regular IRR (not MIRR) of the better project?

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Explanations

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A. B. C. D. E.

B

Time line:

0 k = 12%1234 Years

Cash flows S -1,1009003505010 -

NPV(S) = ? IRR(S) = ?

Cash flows L -1,1000300500850 -

NPV(L) = ? IRR(L) = ?

Financial calculator solution:

Calculate the NPV and IRR of each project then select the IRR of the higher NPV project Project S; Inputs: CF(0) = -1,100; CF(1) = 900; CF(2) = 350; CF(3) = 50;

CF(4) = 10; I = 12 -

Output: NPV(S) = 24.53; IRR(S) = 13.88%.

Project L; Inputs: CF(0) = -1,100; CF(1) = 0; CF(2) = 300; CF(3) = 500; CF(4) = 850; I = 12

Output: NPVL = 35.24; IRR(L) = 13.09%.

Project L has the higher NPV and its IRR = 13.09%.