Finance

IRR (Internal Rate of Return)

IRR is the discount rate that makes NPV equal zero. It's commonly used to compare investment opportunities.

Updated 2026-01-23

Definition

IRR is the discount rate that makes NPV equal zero. It's commonly used to compare investment opportunities.

Formula

IRR is the r where NPV(r) = 0

Example

If an investment is -$100k today and returns +$30k per year for several years, IRR is the discount rate that makes the present value of returns equal $100k.

How to use it

  • IRR is sensitive to the timing of cash flows.
  • Projects with multiple sign changes can have multiple IRRs or no IRR.
  • Use NPV alongside IRR for clearer decision-making at a chosen discount rate.

Common mistakes

  • Using IRR alone to pick between projects of different scale (use NPV too).
  • Assuming IRR exists for every cash flow stream (non-standard cash flows can break it).

Why this matters

This term matters because cash timing and risk are usually the difference between a plan that works on paper and a plan that survives. Use consistent definitions so decisions are comparable over time.

Practical checklist

  • Write a 1-line definition for "IRR (Internal Rate of Return)" that your team will use consistently.
  • Keep the time window consistent (weekly/monthly/quarterly) when comparing trends.
  • Segment results (channel/plan/cohort) before drawing big conclusions from blended averages.
  • Use a calculator that references this term (e.g., IRR Calculator) to sanity-check assumptions.
  • Read the related guide (e.g., IRR (Internal Rate of Return): definition, formula, and how to use it) for context and common pitfalls.

Where to use this on MetricKit

Calculators

  • IRR Calculator: Estimate internal rate of return (IRR) for an investment using yearly cash flows.
  • Investment Decision Calculator: Evaluate an investment using NPV, IRR, discounted payback, and profitability index from simple cash flow assumptions.

Guides