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

Project Modified Internal Rate of Return (MIRR)

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Question

O'Donnell Inc. has a cost of capital of 11.5 percent. The company has a project with the following cash flows:

Year Cash flow -

0-$200

1 235

2-65

3 300

What is the project's modified internal rate of return (MIRR)?

Answers

Explanations

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A. B. C. D. E.

D

Step 1 Find the PV of the outflows:

CF(0) = -200 -

CF(1) = 0 -

CF(2) = -65 -

I = 11.5 -

Solve for NPV = -$252.28.

Step 2 Find the TV of the inflows by first finding their NPV and then finding the FV of the NPV:

CF(0) = 0 N = 3 -

CF(1) = 235 I = 11.5 -

CF(2) = 0 PV = -427.18 -

CF(3) = 300 PMT = 0 -

I = 11.5 Solve for FV = $592.16.

Solve for NPV = $427.18.

Step 3 Calculate the MIRR by equating the PV of the outflows with the TV of the inflows:

N = 3 -

PV = -252.28 -

PMT = 0 -

FV = 592.16 -

Solve for I = 32.90%.