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

Calculating MIRR for Conrad Corp.'s Investment Project

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Question

Conrad Corp. has an investment project with the following cash flows:

TimeProject Cash Flows -

0-$1,000

2-300

3900

4-700

5600

The company's WACC is 12 percent. What is the project's modified internal rate of return (MIRR)?

Answers

Explanations

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A. B. C. D. E.

Explanation

Find the present value of the outflows:

t = 0: -1,000

t = 2: N = 2, I = 12, PMT = 0, FV = 300, and solve for PV = -$239.1582. t = 4: N = 4, I = 12, PMT = 0, FV = 700, and solve for PV = -$444.8627.

Total PV(Costs) = -$1,000 - $239.1582 - $444.8627 = -$1,684.0209.

Find the future value of the inflows:

t = 1: N = 4, I = 12, PV = -200, PMT = 0, and solve for FV = $314.7039. t = 3: N = 2, I = 12, PV = -900, PMT = 0, and solve for FV = $1,128.96. t = 5: N = 0, I = 12, PV = -600, PMT = 0, and solve for FV = $600.

Total FV(Inflows) = $314.7039 + $1,128.96 + $600 = $2,043.6639.

Then find the MIRR:

N = 5 -

PV = -1,684.0209 -

PMT = 0 -

FV = 2,043.6639 -

Solve for MIRR = I = 3.9471%.